https://www.taxtmi.com/caselaws?id=435425 The Tribunal restored an ex parte appellate matter for fresh adjudication because the assessee had not effectively been heard on the merits. Although the assessee had failed to comply before the first appellate authority, the Tribunal considered that, in the interest of justice, one further opportunity should be granted to produce evidence and substantiate the claim. The prior appellate decision on the disputed additions and disallowances was therefore not treated as final, and the matter was remanded for reconsideration with a direction to hear the assessee one last time. Costs were also imposed to reflect the lack of cooperation. en-us Wed, 08 Feb 2023 00:00:00 +0530 Sat, 18 Mar 2023 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435425 The Tribunal restored an ex parte appellate matter for fresh adjudication because the assessee had not effectively been heard on the merits. Although the assessee had failed to comply before the first appellate authority, the Tribunal considered that, in the interest of justice, one further opportunity should be granted to produce evidence and substantiate the claim. The prior appellate decision on the disputed additions and disallowances was therefore not treated as final, and the matter was remanded for reconsideration with a direction to hear the assessee one last time. Costs were also imposed to reflect the lack of cooperation. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435425