https://www.taxtmi.com/caselaws?id=196230 The Appellate Tribunal ITAT Chandigarh, in a judgment by Bhavnesh Saini and Annapurna Gupta, restored an appeal dismissed for default due to non-receipt of notice. The Tribunal accepted the appellant's explanation for missing the hearing date, acknowledging a sufficient cause for non-appearance. The appeal was reinstated, granting the assessee an opportunity to present the case on its merits. The Tribunal ordered the next hearing without a separate notice, emphasizing the importance of parties tracking hearing schedules. This decision demonstrates a fair and just approach to rectifying procedural errors and ensuring a full hearing on the merits. en-us Fri, 21 Oct 2016 00:00:00 +0530 Thu, 23 Nov 2017 11:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196230 The Appellate Tribunal ITAT Chandigarh, in a judgment by Bhavnesh Saini and Annapurna Gupta, restored an appeal dismissed for default due to non-receipt of notice. The Tribunal accepted the appellant's explanation for missing the hearing date, acknowledging a sufficient cause for non-appearance. The appeal was reinstated, granting the assessee an opportunity to present the case on its merits. The Tribunal ordered the next hearing without a separate notice, emphasizing the importance of parties tracking hearing schedules. This decision demonstrates a fair and just approach to rectifying procedural errors and ensuring a full hearing on the merits. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196230