https://www.taxtmi.com/caselaws?id=754363 The ITAT Amritsar allowed the appeal for statistical purposes, setting aside the ex parte order of the CIT(A) and remitting the case for de novo adjudication. The Tribunal found that the CIT(A) violated principles of natural justice by dismissing the appeal without considering the grounds or providing a reasonable hearing opportunity. The matter was returned to the CIT(A) for fresh consideration, ensuring the assessee receives a fair hearing. The Tribunal refrained from commenting on the case's merits, emphasizing the need for a proper appellate procedure. The decision was pronounced in open court on 11.01.2024. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 21 Jun 2024 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754363 The ITAT Amritsar allowed the appeal for statistical purposes, setting aside the ex parte order of the CIT(A) and remitting the case for de novo adjudication. The Tribunal found that the CIT(A) violated principles of natural justice by dismissing the appeal without considering the grounds or providing a reasonable hearing opportunity. The matter was returned to the CIT(A) for fresh consideration, ensuring the assessee receives a fair hearing. The Tribunal refrained from commenting on the case's merits, emphasizing the need for a proper appellate procedure. The decision was pronounced in open court on 11.01.2024. Case-Laws Income Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754363