https://www.taxtmi.com/caselaws?id=284097 The Tribunal allowed the appeal for statistical purposes, remanding the case back to the CIT(A) for reconsideration of additional evidence. The Tribunal criticized the CIT(A) for rejecting evidence due to procedural technicalities, emphasizing the need for a humane approach in tax matters. The CIT(A) was directed to obtain a Remand Report, confront the AO with new evidence, and provide the assessee a fair opportunity to be heard. Failure to participate fully would result in a decision based on existing material, highlighting the importance of procedural fairness in tax administration. en-us Fri, 23 Dec 2016 00:00:00 +0530 Thu, 31 Oct 2019 16:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284097 The Tribunal allowed the appeal for statistical purposes, remanding the case back to the CIT(A) for reconsideration of additional evidence. The Tribunal criticized the CIT(A) for rejecting evidence due to procedural technicalities, emphasizing the need for a humane approach in tax matters. The CIT(A) was directed to obtain a Remand Report, confront the AO with new evidence, and provide the assessee a fair opportunity to be heard. Failure to participate fully would result in a decision based on existing material, highlighting the importance of procedural fairness in tax administration. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284097