https://www.taxtmi.com/caselaws?id=308706 The ITAT allowed the appeal of the assessee for statistical purposes, setting aside the CIT(A)'s order due to lack of proper examination on merits and failure to adhere to natural justice principles. The matter was remanded for re-adjudication with the directive to provide the assessee with adequate hearing opportunities and consider their submissions, emphasizing the importance of due process. The ITAT did not delve into the merits of the grounds raised by the assessee, focusing solely on the procedural irregularities, and instructed the assessee to furnish the required details to the lower authorities. en-us Mon, 26 Dec 2022 00:00:00 +0530 Thu, 13 Jul 2023 21:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308706 The ITAT allowed the appeal of the assessee for statistical purposes, setting aside the CIT(A)'s order due to lack of proper examination on merits and failure to adhere to natural justice principles. The matter was remanded for re-adjudication with the directive to provide the assessee with adequate hearing opportunities and consider their submissions, emphasizing the importance of due process. The ITAT did not delve into the merits of the grounds raised by the assessee, focusing solely on the procedural irregularities, and instructed the assessee to furnish the required details to the lower authorities. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308706