https://www.taxtmi.com/caselaws?id=219230 The ITAT set aside the ex-parte dismissal by CIT(A) due to lack of appellant's hearing opportunity, emphasizing the right to be heard. The assessment was annulled due to jurisdictional errors by the ITO. Faults in notice service led to the annulment of assessment. Flaws in assessment proceedings initiation and errors in disallowances resulted in annulment. The ITAT emphasized procedural fairness, jurisdictional clarity, and adherence to legal principles in assessments and appeals, stressing the importance of affording due opportunity and proper application of tax laws. en-us Thu, 24 May 2012 00:00:00 +0530 Mon, 12 Nov 2012 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219230 The ITAT set aside the ex-parte dismissal by CIT(A) due to lack of appellant's hearing opportunity, emphasizing the right to be heard. The assessment was annulled due to jurisdictional errors by the ITO. Faults in notice service led to the annulment of assessment. Flaws in assessment proceedings initiation and errors in disallowances resulted in annulment. The ITAT emphasized procedural fairness, jurisdictional clarity, and adherence to legal principles in assessments and appeals, stressing the importance of affording due opportunity and proper application of tax laws. Case-Laws Income Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219230