In the result, the impugned orders of the Ld
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
section 249(4) of the Act. As the Ld. CIT(A) failed to provide any opportunity to the assessee before dismissing the assessee’s appeal, there was clear violation of principles of natural justice. In view of the foregoing, the impugned appellate order dated 13.03.2024 is set aside and ITA Nos.7 & 8/LKW/2025 Page