https://www.taxtmi.com/caselaws?id=402685 The appeal was allowed for statistical purposes. The Court condoned the delay in filing the appeal, emphasizing the importance of substantial justice over technicalities. The dismissal of the appeal by the Ld. CIT(A) was set aside, and the case was remanded for a fresh decision on merits, stressing the need for proper opportunity to be heard. The Assessee was directed to cooperate fully in the proceedings, with a warning against future defaults. The Court underlined the significance of adhering to principles of natural justice and maintaining proper conduct in legal proceedings. en-us Tue, 22 Sep 2020 00:00:00 +0530 Sat, 09 Jan 2021 21:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402685 The appeal was allowed for statistical purposes. The Court condoned the delay in filing the appeal, emphasizing the importance of substantial justice over technicalities. The dismissal of the appeal by the Ld. CIT(A) was set aside, and the case was remanded for a fresh decision on merits, stressing the need for proper opportunity to be heard. The Assessee was directed to cooperate fully in the proceedings, with a warning against future defaults. The Court underlined the significance of adhering to principles of natural justice and maintaining proper conduct in legal proceedings. Case-Laws Income Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402685