https://www.taxtmi.com/caselaws?id=396350 The Tribunal set aside the ex-parte dismissal by the First Appellate Authority, allowing the appeal for statistical purposes. It acknowledged the appellant's non-receipt of notices due to relocation and the impact of the Covid-19 pandemic on procedural timelines. The Tribunal directed reconsideration by the First Appellate Authority, ensuring a fair hearing and excluding the lockdown period from time calculations under Rule 34(5) of the Income Tax (Appellate Tribunal) Rules, 1963. This decision balanced legal requirements with practical challenges, emphasizing cooperation and fairness in the justice process. en-us Mon, 29 Jun 2020 00:00:00 +0530 Fri, 08 Nov 2024 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396350 The Tribunal set aside the ex-parte dismissal by the First Appellate Authority, allowing the appeal for statistical purposes. It acknowledged the appellant's non-receipt of notices due to relocation and the impact of the Covid-19 pandemic on procedural timelines. The Tribunal directed reconsideration by the First Appellate Authority, ensuring a fair hearing and excluding the lockdown period from time calculations under Rule 34(5) of the Income Tax (Appellate Tribunal) Rules, 1963. This decision balanced legal requirements with practical challenges, emphasizing cooperation and fairness in the justice process. Case-Laws Income Tax Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396350