https://www.taxtmi.com/caselaws?id=422344 The Tribunal set aside the order of the CIT(A) and allowed the appeal for statistical purposes, emphasizing the importance of deciding appeals on merits and providing both parties with a fair hearing. The Tribunal criticized the dismissal of appeals for non-prosecution without considering substantive issues, highlighting the duty to ensure procedural fairness and uphold the right to appeal. By remanding the case for a fresh decision, the Tribunal aimed to safeguard the rights of the assessee and ensure a just resolution based on the merits of the case, setting a precedent for principled adjudication in tax disputes. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422344 The Tribunal set aside the order of the CIT(A) and allowed the appeal for statistical purposes, emphasizing the importance of deciding appeals on merits and providing both parties with a fair hearing. The Tribunal criticized the dismissal of appeals for non-prosecution without considering substantive issues, highlighting the duty to ensure procedural fairness and uphold the right to appeal. By remanding the case for a fresh decision, the Tribunal aimed to safeguard the rights of the assessee and ensure a just resolution based on the merits of the case, setting a precedent for principled adjudication in tax disputes. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422344