https://www.taxtmi.com/caselaws?id=289882 The Tribunal allowed the appeal for statistical purposes, directing the ld. CIT(A) to properly adjudicate the issue on merits concerning the addition made under section 69 of the Income Tax Act. Emphasizing procedural fairness, the decision highlighted the importance of considering all relevant grounds raised by the appellant and granting a fair opportunity for the assessee to present their case. The judgment underscored the significance of due process and the right of the assessee to be heard in tax matters, ultimately focusing on the obligation of the appellate authority to address all grounds raised by the appellant. en-us Fri, 22 Jun 2018 00:00:00 +0530 Fri, 28 Aug 2020 11:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289882 The Tribunal allowed the appeal for statistical purposes, directing the ld. CIT(A) to properly adjudicate the issue on merits concerning the addition made under section 69 of the Income Tax Act. Emphasizing procedural fairness, the decision highlighted the importance of considering all relevant grounds raised by the appellant and granting a fair opportunity for the assessee to present their case. The judgment underscored the significance of due process and the right of the assessee to be heard in tax matters, ultimately focusing on the obligation of the appellate authority to address all grounds raised by the appellant. Case-Laws Income Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289882