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    <description>The Tribunal set aside the ex-parte order of the First Appellate Authority and directed the CIT(A) to pass a speaking order after giving the appellant a reasonable opportunity to be heard. The Tribunal allowed the admission of fresh evidence and emphasized the importance of full participation before the authority. The appeal of the appellant was allowed for statistical purposes during a virtual hearing on 24th March 2021.</description>
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      <description>The Tribunal set aside the ex-parte order of the First Appellate Authority and directed the CIT(A) to pass a speaking order after giving the appellant a reasonable opportunity to be heard. The Tribunal allowed the admission of fresh evidence and emphasized the importance of full participation before the authority. The appeal of the appellant was allowed for statistical purposes during a virtual hearing on 24th March 2021.</description>
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