https://www.taxtmi.com/caselaws?id=249043 The Tribunal found that the assessee had not been given an effective opportunity of hearing before the first appellate authority because the authorised representative had appeared only to seek adjournment and had not argued the merits. In the absence of rebuttal, the explanation of lack of due hearing was accepted. As the assessee also sought admission of additional evidence relevant to adjudication, the matter was restored to the first appellate authority for fresh consideration, admission of the evidence, and a decision after granting adequate opportunity of hearing. The assessee succeeded for statistical purposes. en-us Thu, 19 Jun 2014 00:00:00 +0530 Thu, 03 Jul 2014 09:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249043 The Tribunal found that the assessee had not been given an effective opportunity of hearing before the first appellate authority because the authorised representative had appeared only to seek adjournment and had not argued the merits. In the absence of rebuttal, the explanation of lack of due hearing was accepted. As the assessee also sought admission of additional evidence relevant to adjudication, the matter was restored to the first appellate authority for fresh consideration, admission of the evidence, and a decision after granting adequate opportunity of hearing. The assessee succeeded for statistical purposes. Case-Laws Income Tax Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249043