https://www.taxtmi.com/caselaws?id=65016 The Tribunal ruled that the miscellaneous application could not be dismissed solely due to non-appearance, emphasizing the need to consider the merits of the case. The decision highlighted that the Tribunal must provide the assessee with a fair opportunity to be heard. Consequently, the case was referred back to the regular Bench for reconsideration in line with the majority opinion. en-us Tue, 20 Aug 1996 00:00:00 +0530 Thu, 08 Sep 2016 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65016 The Tribunal ruled that the miscellaneous application could not be dismissed solely due to non-appearance, emphasizing the need to consider the merits of the case. The decision highlighted that the Tribunal must provide the assessee with a fair opportunity to be heard. Consequently, the case was referred back to the regular Bench for reconsideration in line with the majority opinion. Case-Laws Income Tax Tue, 20 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65016