https://www.taxtmi.com/caselaws?id=450696 The appellant's appeal against the NFAC's order under section 144 of the Income Tax Act, 1961, was remanded for fresh adjudication. The ITAT directed the NFAC to provide three effective opportunities for hearing, requiring the taxpayer to file and substantiate all relevant facts. A 4-day delay was condoned, emphasizing substantial justice over technicalities. The appeal was allowed for statistical purposes. en-us Fri, 08 Mar 2024 00:00:00 +0530 Sat, 09 Mar 2024 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450696 The appellant's appeal against the NFAC's order under section 144 of the Income Tax Act, 1961, was remanded for fresh adjudication. The ITAT directed the NFAC to provide three effective opportunities for hearing, requiring the taxpayer to file and substantiate all relevant facts. A 4-day delay was condoned, emphasizing substantial justice over technicalities. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450696