https://www.taxtmi.com/caselaws?id=401276 The Tribunal directed the case to be restored to the Commissioner (Appeals) for a fresh decision, emphasizing the need for a fair opportunity for the appellant to present evidence and arguments. The Commissioner (Appeals) was instructed to decide all issues, including the additional ground of appeal, de novo, with the appellant providing necessary evidence and information. The Tribunal allowed the appeal for statistical purposes, directing a fresh consideration of all grounds and evidence by the Commissioner (Appeals) to ensure a just decision in accordance with the law, focusing on procedural fairness and providing a reasonable opportunity for the appellant to present their case. en-us Wed, 25 Nov 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401276 The Tribunal directed the case to be restored to the Commissioner (Appeals) for a fresh decision, emphasizing the need for a fair opportunity for the appellant to present evidence and arguments. The Commissioner (Appeals) was instructed to decide all issues, including the additional ground of appeal, de novo, with the appellant providing necessary evidence and information. The Tribunal allowed the appeal for statistical purposes, directing a fresh consideration of all grounds and evidence by the Commissioner (Appeals) to ensure a just decision in accordance with the law, focusing on procedural fairness and providing a reasonable opportunity for the appellant to present their case. Case-Laws Income Tax Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401276