https://www.taxtmi.com/caselaws?id=309677 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of due process and fair consideration of the case on its merits. The decision highlighted the need to balance procedural requirements with the fundamental principles of natural justice to ensure a just outcome in tax matters. The ITAT remanded the matter back to CIT(A) for a fresh decision on merits, stressing the importance of affording parties a fair hearing and not using rules of limitation to deny rights. en-us Thu, 02 Sep 2021 00:00:00 +0530 Fri, 15 Sep 2023 21:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309677 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of due process and fair consideration of the case on its merits. The decision highlighted the need to balance procedural requirements with the fundamental principles of natural justice to ensure a just outcome in tax matters. The ITAT remanded the matter back to CIT(A) for a fresh decision on merits, stressing the importance of affording parties a fair hearing and not using rules of limitation to deny rights. Case-Laws Income Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309677