https://www.taxtmi.com/caselaws?id=370353 The Tribunal directed the ld CIT(A) to re-examine the issues on merits and ensure proper procedures are followed, providing the assessee with an opportunity to present their case. The appeal was allowed for statistical purposes, emphasizing the importance of deciding matters based on merits rather than non-appearance. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 16 Nov 2018 08:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370353 The Tribunal directed the ld CIT(A) to re-examine the issues on merits and ensure proper procedures are followed, providing the assessee with an opportunity to present their case. The appeal was allowed for statistical purposes, emphasizing the importance of deciding matters based on merits rather than non-appearance. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370353