https://www.taxtmi.com/caselaws?id=437970 The appeal was allowed by the Tribunal due to the Commissioner's failure to provide adequate hearing opportunities to the appellant. The lack of flexibility in scheduling hearings, considering the appellant's counsel's prior commitments, was deemed a violation of natural justice. The matter was remanded for a fresh decision, with instructions for the Commissioner to hear the appellant denovo at a mutually convenient time, preferably after 3 p.m., within 60 days. The Commissioner was directed to ensure sufficient personal hearing opportunities to rectify the procedural shortcomings and uphold principles of natural justice. en-us Thu, 27 Apr 2023 00:00:00 +0530 Fri, 19 May 2023 02:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437970 The appeal was allowed by the Tribunal due to the Commissioner's failure to provide adequate hearing opportunities to the appellant. The lack of flexibility in scheduling hearings, considering the appellant's counsel's prior commitments, was deemed a violation of natural justice. The matter was remanded for a fresh decision, with instructions for the Commissioner to hear the appellant denovo at a mutually convenient time, preferably after 3 p.m., within 60 days. The Commissioner was directed to ensure sufficient personal hearing opportunities to rectify the procedural shortcomings and uphold principles of natural justice. Case-Laws Customs Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437970