https://www.taxtmi.com/caselaws?id=379070 An ex parte appellate order passed without a meaningful opportunity of hearing is liable to be set aside where the record shows reasonable cause for non-appearance and prior directions required a fresh merits-based examination. The claims relating to transfer to reserve fund, education reserve and gratuity were therefore not finally adjudicated at that stage, and the matter was restored for de novo consideration under section 40A(9), section 37(1) and the doctrine of diversion of income by overriding title. The result was a remand to the Commissioner (Appeals) for fresh decision after affording reasonable opportunity to the assessee. en-us Tue, 23 Apr 2019 00:00:00 +0530 Fri, 26 Apr 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379070 An ex parte appellate order passed without a meaningful opportunity of hearing is liable to be set aside where the record shows reasonable cause for non-appearance and prior directions required a fresh merits-based examination. The claims relating to transfer to reserve fund, education reserve and gratuity were therefore not finally adjudicated at that stage, and the matter was restored for de novo consideration under section 40A(9), section 37(1) and the doctrine of diversion of income by overriding title. The result was a remand to the Commissioner (Appeals) for fresh decision after affording reasonable opportunity to the assessee. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379070