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    <title>2019 (5) TMI 346 - ITAT JODHPUR</title>
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    <description>The Appellate Tribunal ITAT Jodhpur set aside the order passed by the Ld. CIT(A) due to non-compliance with principles of natural justice. Emphasizing the right to be heard, the Tribunal referenced the Latin maxim &quot;Audi Alteram Partem&quot; and stressed fairness in legal proceedings. Citing &#039;Maneka Gandhi vs. The Union of India&#039;, the Tribunal highlighted the importance of fair procedures. The matter was remanded for fresh consideration with directions for the Assessee to cooperate in future proceedings. Appeals were allowed for statistical purposes, contingent on the Assessee&#039;s cooperation.</description>
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      <description>The Appellate Tribunal ITAT Jodhpur set aside the order passed by the Ld. CIT(A) due to non-compliance with principles of natural justice. Emphasizing the right to be heard, the Tribunal referenced the Latin maxim &quot;Audi Alteram Partem&quot; and stressed fairness in legal proceedings. Citing &#039;Maneka Gandhi vs. The Union of India&#039;, the Tribunal highlighted the importance of fair procedures. The matter was remanded for fresh consideration with directions for the Assessee to cooperate in future proceedings. Appeals were allowed for statistical purposes, contingent on the Assessee&#039;s cooperation.</description>
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