https://www.taxtmi.com/caselaws?id=397867 The Tribunal remitted the case back to the CIT(A) for fresh consideration, emphasizing the need for the CIT(A) to pass an order on the merits after providing the assessee with an opportunity to be heard. The Revenue's appeal for the AY 2010-11 was dismissed by the Tribunal due to the tax effect being less than Rs. 50 lacs as per CBDT circulars. The delay in pronouncement was attributed to the COVID-19 lockdown, and the appeal by the assessee was allowed for statistical purposes. en-us Mon, 24 Aug 2020 00:00:00 +0530 Mon, 31 Aug 2020 18:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397867 The Tribunal remitted the case back to the CIT(A) for fresh consideration, emphasizing the need for the CIT(A) to pass an order on the merits after providing the assessee with an opportunity to be heard. The Revenue's appeal for the AY 2010-11 was dismissed by the Tribunal due to the tax effect being less than Rs. 50 lacs as per CBDT circulars. The delay in pronouncement was attributed to the COVID-19 lockdown, and the appeal by the assessee was allowed for statistical purposes. Case-Laws Income Tax Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397867