https://www.taxtmi.com/caselaws?id=441174 The Tribunal allowed the appeal by the assessee for statistical purposes, remitting the issue back to the CIT(Appeals) for fresh consideration on merits. The Tribunal emphasized the need for a fair hearing and submission of relevant documents for early disposal of the case, highlighting that the CIT(Appeals) had dismissed the appeal without addressing the merits of setting off the business loss from capital gain. The appeal's maintainability was upheld by the Tribunal, noting that the appeal was filed within the extended time frame allowed by a Supreme Court ruling due to COVID-19. en-us Tue, 01 Aug 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441174 The Tribunal allowed the appeal by the assessee for statistical purposes, remitting the issue back to the CIT(Appeals) for fresh consideration on merits. The Tribunal emphasized the need for a fair hearing and submission of relevant documents for early disposal of the case, highlighting that the CIT(Appeals) had dismissed the appeal without addressing the merits of setting off the business loss from capital gain. The appeal's maintainability was upheld by the Tribunal, noting that the appeal was filed within the extended time frame allowed by a Supreme Court ruling due to COVID-19. Case-Laws Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441174