https://www.taxtmi.com/caselaws?id=376785 The Tribunal set aside the CIT (A)'s dismissal of appeals for non-enclosure of proof of payment of appeal fees, finding that the assessee had indeed deposited the fees. The Tribunal held that the CIT (A) erred in not providing an opportunity to rectify the missing receipt, violating natural justice principles. The cases were remanded for fresh consideration. Additionally, the Tribunal criticized the CIT (A) for dismissing appeals ex parte without allowing the assessee to rectify the fee payment proof, emphasizing the importance of fair hearings. Disallowances made by the AO were not reviewed on merits, and the cases were remanded for a fresh decision. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376785 The Tribunal set aside the CIT (A)'s dismissal of appeals for non-enclosure of proof of payment of appeal fees, finding that the assessee had indeed deposited the fees. The Tribunal held that the CIT (A) erred in not providing an opportunity to rectify the missing receipt, violating natural justice principles. The cases were remanded for fresh consideration. Additionally, the Tribunal criticized the CIT (A) for dismissing appeals ex parte without allowing the assessee to rectify the fee payment proof, emphasizing the importance of fair hearings. Disallowances made by the AO were not reviewed on merits, and the cases were remanded for a fresh decision. Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376785