https://www.taxtmi.com/caselaws?id=434368 The Appellate Tribunal ITAT Mumbai recalled the ex-parte order dated 18/01/2021 under section 254(1) of the Income Tax Act, 1961, due to the non-appearance of the assessee. Despite opposition from the Departmental Representative, the Tribunal found sufficient cause for non-appearance based on the supporting Affidavit and lack of acknowledgment of receipt of notices. The Tribunal scheduled a fresh hearing of the appeals on 15/02/2023, emphasizing the importance of due process, the right to be heard, and ensuring fairness in the proceedings. The decision highlighted the Tribunal's commitment to upholding procedural justice and providing a fair hearing to all parties involved. en-us Tue, 03 Jan 2023 00:00:00 +0530 Thu, 23 Feb 2023 02:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434368 The Appellate Tribunal ITAT Mumbai recalled the ex-parte order dated 18/01/2021 under section 254(1) of the Income Tax Act, 1961, due to the non-appearance of the assessee. Despite opposition from the Departmental Representative, the Tribunal found sufficient cause for non-appearance based on the supporting Affidavit and lack of acknowledgment of receipt of notices. The Tribunal scheduled a fresh hearing of the appeals on 15/02/2023, emphasizing the importance of due process, the right to be heard, and ensuring fairness in the proceedings. The decision highlighted the Tribunal's commitment to upholding procedural justice and providing a fair hearing to all parties involved. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434368