https://www.taxtmi.com/caselaws?id=374409 The appeal was allowed for statistical purposes, and the case was remanded to the Assessing Officer for fresh adjudication due to non-availability of documents affecting the hearing, incorrect Cost of Acquisition determination, denial of deduction u/s 54F, and eligibility for exemption u/s 10(37). The appellant's lack of representation was considered, and the Tribunal emphasized principles of natural justice, granting an opportunity for the appellant to be heard before the AO with relevant documents. Failure to appear would result in the AO repeating the additions in the fresh assessment. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 31 Jan 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374409 The appeal was allowed for statistical purposes, and the case was remanded to the Assessing Officer for fresh adjudication due to non-availability of documents affecting the hearing, incorrect Cost of Acquisition determination, denial of deduction u/s 54F, and eligibility for exemption u/s 10(37). The appellant's lack of representation was considered, and the Tribunal emphasized principles of natural justice, granting an opportunity for the appellant to be heard before the AO with relevant documents. Failure to appear would result in the AO repeating the additions in the fresh assessment. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374409