https://www.taxtmi.com/caselaws?id=197672 The first appellate authority disposed of the appeal ex parte without the assessee being present or represented, and without giving a fair opportunity to place relevant material. In these circumstances, the Tribunal restored the matter to the first appellate authority for fresh adjudication after granting an effective opportunity of hearing. The appeal also involved issues concerning the applicability of section 153A in the absence of incriminating material and the treatment of additional income and deduction claims, but those matters were left for reconsideration on remand. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 12 Jan 2018 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197672 The first appellate authority disposed of the appeal ex parte without the assessee being present or represented, and without giving a fair opportunity to place relevant material. In these circumstances, the Tribunal restored the matter to the first appellate authority for fresh adjudication after granting an effective opportunity of hearing. The appeal also involved issues concerning the applicability of section 153A in the absence of incriminating material and the treatment of additional income and deduction claims, but those matters were left for reconsideration on remand. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197672