https://www.taxtmi.com/caselaws?id=401794 The Tribunal granted the assessee another opportunity to substantiate her case before the Assessing Officer (AO) by filing a paper book, considering principles of natural justice. Despite negligence in providing details, the Tribunal set aside the Commissioner of Income Tax (Appeals)'s order and remitted the matter back to the AO for fresh adjudication based on the additional evidence to be submitted. The appeal was allowed for statistical purposes, emphasizing the importance of due process and fair opportunity for the assessee to present her case effectively. en-us Thu, 26 Nov 2020 00:00:00 +0530 Thu, 17 Dec 2020 09:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401794 The Tribunal granted the assessee another opportunity to substantiate her case before the Assessing Officer (AO) by filing a paper book, considering principles of natural justice. Despite negligence in providing details, the Tribunal set aside the Commissioner of Income Tax (Appeals)'s order and remitted the matter back to the AO for fresh adjudication based on the additional evidence to be submitted. The appeal was allowed for statistical purposes, emphasizing the importance of due process and fair opportunity for the assessee to present her case effectively. Case-Laws Income Tax Thu, 26 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401794