https://www.taxtmi.com/caselaws?id=304547 The Appellate Tribunal remitted the appeals back to the Commissioner of Income-tax (Appeals) due to the lack of proper opportunity provided to the assessee during the appeal proceedings. The Tribunal emphasized the need for fair consideration and directed the assessee to cooperate in the process. The appeals were allowed for statistical purposes, focusing on procedural aspects rather than the substantive merits of the case. This decision underscores the importance of procedural fairness in tax disputes, ensuring parties have a fair opportunity to present their case and upholding principles of natural justice. en-us Fri, 01 Apr 2016 00:00:00 +0530 Tue, 04 Oct 2022 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304547 The Appellate Tribunal remitted the appeals back to the Commissioner of Income-tax (Appeals) due to the lack of proper opportunity provided to the assessee during the appeal proceedings. The Tribunal emphasized the need for fair consideration and directed the assessee to cooperate in the process. The appeals were allowed for statistical purposes, focusing on procedural aspects rather than the substantive merits of the case. This decision underscores the importance of procedural fairness in tax disputes, ensuring parties have a fair opportunity to present their case and upholding principles of natural justice. Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304547