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    <title>2021 (5) TMI 719 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing adherence to procedural requirements, principles of natural justice, and providing adequate opportunities for parties to present their case. The delay in filing the appeal before the Tribunal was condoned, leading to a disposal on merit. The dismissal of the appeal by the ld. CIT(Appeals) for non-prosecution was set aside due to the failure to serve hearing notices, violating natural justice. The impugned order was remitted for a fresh disposal, ensuring compliance with the requirements of sub-section (6) of section 250.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing adherence to procedural requirements, principles of natural justice, and providing adequate opportunities for parties to present their case. The delay in filing the appeal before the Tribunal was condoned, leading to a disposal on merit. The dismissal of the appeal by the ld. CIT(Appeals) for non-prosecution was set aside due to the failure to serve hearing notices, violating natural justice. The impugned order was remitted for a fresh disposal, ensuring compliance with the requirements of sub-section (6) of section 250.</description>
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