https://www.taxtmi.com/caselaws?id=297383 The appeals filed by Revenue against the Commissioner of Income Tax (Appeals) were dismissed due to improper service of notice for hearing on the respondent assessee. The Tribunal stressed the importance of correct address disclosure for fair adjudication and highlighted its authority to direct the Income-tax department for service when necessary. The judgment emphasized adherence to procedural fairness, citing the Tribunal's broad powers and reliance on legal precedents. Despite dismissal, the Revenue was granted the chance to recall the order if the assessee's location is confirmed promptly, aligning with principles of due process and fair proceedings. en-us Mon, 25 Aug 2014 00:00:00 +0530 Wed, 01 Sep 2021 21:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297383 The appeals filed by Revenue against the Commissioner of Income Tax (Appeals) were dismissed due to improper service of notice for hearing on the respondent assessee. The Tribunal stressed the importance of correct address disclosure for fair adjudication and highlighted its authority to direct the Income-tax department for service when necessary. The judgment emphasized adherence to procedural fairness, citing the Tribunal's broad powers and reliance on legal precedents. Despite dismissal, the Revenue was granted the chance to recall the order if the assessee's location is confirmed promptly, aligning with principles of due process and fair proceedings. Case-Laws Income Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297383