https://www.taxtmi.com/caselaws?id=117394 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and remanding the case to the Assessing Officer for fresh adjudication. The Tribunal considered the additional evidence submitted by the assessee's representative, noting that the various additions made would not have been necessary if the assessee had appeared earlier. Emphasizing substantial justice over procedural technicalities, the Tribunal prioritized fairness in the adjudication process. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 22 Jun 2012 13:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117394 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and remanding the case to the Assessing Officer for fresh adjudication. The Tribunal considered the additional evidence submitted by the assessee's representative, noting that the various additions made would not have been necessary if the assessee had appeared earlier. Emphasizing substantial justice over procedural technicalities, the Tribunal prioritized fairness in the adjudication process. Case-Laws Income Tax Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117394