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    <title>2024 (5) TMI 122 - MADRAS HIGH COURT</title>
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    <description>Cryptic and unreasoned appellate orders that defeat an assessee&#039;s substantive right without considering the matter on merits are unsustainable. The Madras HC held that the ex parte appellate orders and the rejection of the application to set them aside could not stand because the earlier appellate material was available and the dispute ought to have been heard substantively. The Court also did not treat the delay in approaching it as a bar on the facts. The impugned orders were set aside and the connected appeals were restored for fresh disposal on merits and in accordance with law.</description>
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    <pubDate>Mon, 22 Apr 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=752069</link>
      <description>Cryptic and unreasoned appellate orders that defeat an assessee&#039;s substantive right without considering the matter on merits are unsustainable. The Madras HC held that the ex parte appellate orders and the rejection of the application to set them aside could not stand because the earlier appellate material was available and the dispute ought to have been heard substantively. The Court also did not treat the delay in approaching it as a bar on the facts. The impugned orders were set aside and the connected appeals were restored for fresh disposal on merits and in accordance with law.</description>
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      <pubDate>Mon, 22 Apr 2024 00:00:00 +0530</pubDate>
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