https://www.taxtmi.com/caselaws?id=441311 The Tribunal allowed the appeal of the assessee company, finding that the CIT(A) erred in dismissing the appeal as infructuous. The Tribunal set aside the CIT(A)'s order and directed a fresh adjudication, emphasizing the need for the assessee to be given a reasonable opportunity to be heard. The Tribunal left open the consideration of other contentions regarding the penalty's sustainability for future review. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441311 The Tribunal allowed the appeal of the assessee company, finding that the CIT(A) erred in dismissing the appeal as infructuous. The Tribunal set aside the CIT(A)'s order and directed a fresh adjudication, emphasizing the need for the assessee to be given a reasonable opportunity to be heard. The Tribunal left open the consideration of other contentions regarding the penalty's sustainability for future review. Case-Laws Income Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441311