https://www.taxtmi.com/caselaws?id=181590 The ITAT allowed the Assessee's appeal for statistical purposes only, remanding the case back to the AO for a fresh decision. The Assessee was granted another opportunity for a hearing due to the lack of a fair chance to present their case before the CIT(A) and the unavoidable circumstances, including the illness of the Chairman affecting representation. The restoration was primarily for procedural and fairness considerations, emphasizing the importance of due process and fair treatment in tax proceedings. en-us Thu, 31 Oct 2013 00:00:00 +0530 Wed, 02 Nov 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181590 The ITAT allowed the Assessee's appeal for statistical purposes only, remanding the case back to the AO for a fresh decision. The Assessee was granted another opportunity for a hearing due to the lack of a fair chance to present their case before the CIT(A) and the unavoidable circumstances, including the illness of the Chairman affecting representation. The restoration was primarily for procedural and fairness considerations, emphasizing the importance of due process and fair treatment in tax proceedings. Case-Laws Income Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181590