Tribunal emphasizes fairness in appeal process, stressing natural justice principles.

The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of adhering to principles of natural justice and ensuring proper opportunity for the parties involved in the appeal process. The decision highlighted the need for fair and just proceedings in line with legal requirements and the interest of justice.

---

---

Issues: Appeal against dismissal of appeal for non-prosecution by CIT(Appeals) under section 68 - Violation of principle of natural justice.

Issue 1: Appeal against dismissal of appeal for non-prosecution
The appeal filed by the assessee was directed against the order of the Commissioner of Income Tax (Appeals) dismissing the appeal for non-prosecution. The assessee challenged the addition made by the Assessing Officer under section 68 to his total income. The CIT(Appeals) dismissed the appeal due to unsatisfactory compliance by the assessee with the hearing notices. The Tribunal heard arguments from both sides and found merit in the contention raised by the assessee's counsel regarding the lack of proper opportunity given to the assessee before dismissing the appeal. The Tribunal observed a violation of the principle of natural justice and set aside the order of the CIT(Appeals), remitting the matter back for fresh disposal on merit after providing proper and sufficient opportunity for the assessee to be heard.

Conclusion:
The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of adhering to principles of natural justice and ensuring proper opportunity for the parties involved in the appeal process. The decision highlighted the need for fair and just proceedings in line with legal requirements and the interest of justice.

---