https://www.taxtmi.com/caselaws?id=248733 The Tribunal allowed the assessee's appeal against the dismissal of assessment under section 143(3) for A.Y. 2007-08 by the CIT(A). The dismissal in limine was deemed invalid due to the genuine reason for non-representation before the first appellate authority, as one partner was hospitalized. While emphasizing the importance of not acting negligently and seeking redressal in higher forums, the Tribunal set aside the impugned order, directing a fresh decision by the CIT(A) after hearing both parties. No costs were imposed on the assessee, and the appeal was allowed for statistical purposes. en-us Fri, 30 May 2014 00:00:00 +0530 Mon, 23 Jun 2014 08:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248733 The Tribunal allowed the assessee's appeal against the dismissal of assessment under section 143(3) for A.Y. 2007-08 by the CIT(A). The dismissal in limine was deemed invalid due to the genuine reason for non-representation before the first appellate authority, as one partner was hospitalized. While emphasizing the importance of not acting negligently and seeking redressal in higher forums, the Tribunal set aside the impugned order, directing a fresh decision by the CIT(A) after hearing both parties. No costs were imposed on the assessee, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248733