https://www.taxtmi.com/caselaws?id=441295 The delay in filing the appeal was condoned due to non-receipt of notices, leading to ex-parte dismissal by the CIT(A), NFAC. The Tribunal emphasized substantial justice over technicalities and admitted the appeal for adjudication. Regarding the merits, the Tribunal found the assessee deprived of justice due to non-receipt of notices and directed a fresh adjudication by the CIT(A), emphasizing cooperation and avoiding frivolous adjournments. The appeal was allowed for statistical purposes, ensuring a fair opportunity for the assessee to present their case. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441295 The delay in filing the appeal was condoned due to non-receipt of notices, leading to ex-parte dismissal by the CIT(A), NFAC. The Tribunal emphasized substantial justice over technicalities and admitted the appeal for adjudication. Regarding the merits, the Tribunal found the assessee deprived of justice due to non-receipt of notices and directed a fresh adjudication by the CIT(A), emphasizing cooperation and avoiding frivolous adjournments. The appeal was allowed for statistical purposes, ensuring a fair opportunity for the assessee to present their case. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441295