https://www.taxtmi.com/caselaws?id=382836 The Tribunal in this case condoned the delay in filing appeals before the CIT(A) due to improper service of notice and emphasized the importance of substantial justice over technicalities. The cases were remitted back to the CIT(A) for decisions on merits, following Supreme Court guidelines. The Tribunal directed the CIT(A) to re-examine assessment orders passed ex parte under section 144, ensuring confrontation of third-party statements with the assessee. Penalty issues under section 271(1)(c) were also remitted for a fresh decision, emphasizing the need for a fair hearing and consideration of all relevant facts. en-us Mon, 08 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 07:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382836 The Tribunal in this case condoned the delay in filing appeals before the CIT(A) due to improper service of notice and emphasized the importance of substantial justice over technicalities. The cases were remitted back to the CIT(A) for decisions on merits, following Supreme Court guidelines. The Tribunal directed the CIT(A) to re-examine assessment orders passed ex parte under section 144, ensuring confrontation of third-party statements with the assessee. Penalty issues under section 271(1)(c) were also remitted for a fresh decision, emphasizing the need for a fair hearing and consideration of all relevant facts. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382836