https://www.taxtmi.com/caselaws?id=297938 The ITAT allowed the appeal for statistical purposes, remanding the issue to the CIT(A) for fresh adjudication. The ITAT emphasized the importance of natural justice, directing the assessee to pay a cost of Rs. 5,000 for non-appearance and referring to a Bombay High Court decision to justify the imposition of costs. The decision aimed to balance rights and equities, ensuring substantial justice while discouraging non-appearance before authorities. The judgment underscores procedural fairness and adherence to principles of natural justice in tax proceedings, even in cases of non-appearance by the assessee. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 01 Oct 2021 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297938 The ITAT allowed the appeal for statistical purposes, remanding the issue to the CIT(A) for fresh adjudication. The ITAT emphasized the importance of natural justice, directing the assessee to pay a cost of Rs. 5,000 for non-appearance and referring to a Bombay High Court decision to justify the imposition of costs. The decision aimed to balance rights and equities, ensuring substantial justice while discouraging non-appearance before authorities. The judgment underscores procedural fairness and adherence to principles of natural justice in tax proceedings, even in cases of non-appearance by the assessee. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297938