https://www.taxtmi.com/caselaws?id=380063 The appeals challenging the correctness of orders by the CIT(A)-3 for the 2011-12 and 2012-13 assessment years were allowed. The dismissal of the appeals for non-representation without affording a hearing was deemed improper. The orders were set aside, and the issues were remanded to the A.O for a speaking order, ensuring the assessee's right to a fair hearing. The A.O was directed to consider necessary evidence and grant a reasonable opportunity of being heard, emphasizing the importance of due process in tax proceedings. en-us Wed, 20 Mar 2019 00:00:00 +0530 Mon, 13 May 2019 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380063 The appeals challenging the correctness of orders by the CIT(A)-3 for the 2011-12 and 2012-13 assessment years were allowed. The dismissal of the appeals for non-representation without affording a hearing was deemed improper. The orders were set aside, and the issues were remanded to the A.O for a speaking order, ensuring the assessee's right to a fair hearing. The A.O was directed to consider necessary evidence and grant a reasonable opportunity of being heard, emphasizing the importance of due process in tax proceedings. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380063