https://www.taxtmi.com/caselaws?id=391518 The Tribunal allowed the appeal, setting aside the CIT(Appeals) order that dismissed the assessee's appeal for the assessment year 2015-16. The Tribunal emphasized the CIT(Appeals)' duty to independently assess the case, issue a speaking order, and consider enhancing the assessment if necessary. Concerns were raised about the working hours of the CIT(Appeals) affecting decision-making quality and practitioner well-being. The Tribunal directed a reconsideration of the issue, stressing the importance of balancing work and rest for effective functioning. The appeal was allowed for statistical purposes, with the order issued in Chennai on 16th January 2020. en-us Thu, 16 Jan 2020 00:00:00 +0530 Fri, 31 Jan 2020 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391518 The Tribunal allowed the appeal, setting aside the CIT(Appeals) order that dismissed the assessee's appeal for the assessment year 2015-16. The Tribunal emphasized the CIT(Appeals)' duty to independently assess the case, issue a speaking order, and consider enhancing the assessment if necessary. Concerns were raised about the working hours of the CIT(Appeals) affecting decision-making quality and practitioner well-being. The Tribunal directed a reconsideration of the issue, stressing the importance of balancing work and rest for effective functioning. The appeal was allowed for statistical purposes, with the order issued in Chennai on 16th January 2020. Case-Laws Income Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391518