https://www.taxtmi.com/caselaws?id=304436 The appeal was rejected due to the assessee's non-appearance, resulting in an ex-parte order by the CIT(A). The dismissal was upheld based on non-prosecution, following precedents. The ITAT found the CIT(A) failed to decide on the appeal's merits as required by law, leading to the issue being remanded for proper consideration. The ITAT directed the CIT(A) to allow the assessee a final opportunity for presenting their case and emphasized the importance of fair adjudication. This case underscores the significance of due process and thorough consideration in tax assessments. en-us Mon, 18 Jan 2021 00:00:00 +0530 Tue, 27 Sep 2022 07:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304436 The appeal was rejected due to the assessee's non-appearance, resulting in an ex-parte order by the CIT(A). The dismissal was upheld based on non-prosecution, following precedents. The ITAT found the CIT(A) failed to decide on the appeal's merits as required by law, leading to the issue being remanded for proper consideration. The ITAT directed the CIT(A) to allow the assessee a final opportunity for presenting their case and emphasized the importance of fair adjudication. This case underscores the significance of due process and thorough consideration in tax assessments. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304436