https://www.taxtmi.com/caselaws?id=413906 The Tribunal granted condonation of delay in filing the appeal due to the appellant's unawareness of the order. The rejection of the application for approval under section 10(23C)(vi) was remanded for fresh consideration as the appellant was not given sufficient opportunity to be heard. The Tribunal found a violation of natural justice principles, acknowledging the appellant's lack of opportunity to present necessary details. The case was restored to the Commissioner for re-examination to ensure the appellant's right to be heard and present evidence, emphasizing the importance of natural justice. en-us Thu, 14 Oct 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413906 The Tribunal granted condonation of delay in filing the appeal due to the appellant's unawareness of the order. The rejection of the application for approval under section 10(23C)(vi) was remanded for fresh consideration as the appellant was not given sufficient opportunity to be heard. The Tribunal found a violation of natural justice principles, acknowledging the appellant's lack of opportunity to present necessary details. The case was restored to the Commissioner for re-examination to ensure the appellant's right to be heard and present evidence, emphasizing the importance of natural justice. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413906