https://www.taxtmi.com/caselaws?id=397526 The Tribunal condoned the delay in filing the appeal due to valid reasons beyond the assessee's control and admitted it for hearing. The appeal was dismissed by the CIT(A) for non-appearance, leading the Tribunal to remand the matter for a fresh decision, stressing the obligation of the appellant to present their case. Discrepancies in the disallowance of expenses led the Tribunal to remand the issue for reconsideration. The Tribunal emphasized the importance of fair hearings and due process, instructing the CIT(A) to re-examine the case accordingly. The appeal was allowed for statistical purposes to uphold the rights of the assessee. en-us Wed, 20 May 2020 00:00:00 +0530 Thu, 20 Aug 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397526 The Tribunal condoned the delay in filing the appeal due to valid reasons beyond the assessee's control and admitted it for hearing. The appeal was dismissed by the CIT(A) for non-appearance, leading the Tribunal to remand the matter for a fresh decision, stressing the obligation of the appellant to present their case. Discrepancies in the disallowance of expenses led the Tribunal to remand the issue for reconsideration. The Tribunal emphasized the importance of fair hearings and due process, instructing the CIT(A) to re-examine the case accordingly. The appeal was allowed for statistical purposes to uphold the rights of the assessee. Case-Laws Income Tax Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397526