https://www.taxtmi.com/caselaws?id=242838 The Appellate Tribunal allowed the appeal for statistical purposes, directing the issue to be restored back to the file of the Commissioner of Income Tax (Appeals) for a fresh decision. The Tribunal emphasized the importance of providing the assessee with a fair opportunity to be heard, citing violations of natural justice principles. It stressed responsible participation by the assessee in proceedings to avoid misuse of opportunities and underscored the restoration of justice in the case. The judgment focused on upholding principles of natural justice and ensuring a fair decision-making process in accordance with the law. en-us Fri, 14 Jun 2013 00:00:00 +0530 Tue, 21 Jan 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242838 The Appellate Tribunal allowed the appeal for statistical purposes, directing the issue to be restored back to the file of the Commissioner of Income Tax (Appeals) for a fresh decision. The Tribunal emphasized the importance of providing the assessee with a fair opportunity to be heard, citing violations of natural justice principles. It stressed responsible participation by the assessee in proceedings to avoid misuse of opportunities and underscored the restoration of justice in the case. The judgment focused on upholding principles of natural justice and ensuring a fair decision-making process in accordance with the law. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242838