https://www.taxtmi.com/caselaws?id=757030 Delay in filing the appeal was condoned on sufficient cause and absence of mala fides. The Tribunal then held that, where the assessee had not effectively participated in e-proceedings and the first appellate order was passed for non-compliance, one more opportunity should be granted to ensure an effective hearing. The ex parte appellate order and the assessment were therefore set aside, and the matter was restored to the first appellate authority for fresh adjudication after due opportunity of hearing. The tax additions were not finally decided, as the controversy was remitted for de novo consideration. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757030 Delay in filing the appeal was condoned on sufficient cause and absence of mala fides. The Tribunal then held that, where the assessee had not effectively participated in e-proceedings and the first appellate order was passed for non-compliance, one more opportunity should be granted to ensure an effective hearing. The ex parte appellate order and the assessment were therefore set aside, and the matter was restored to the first appellate authority for fresh adjudication after due opportunity of hearing. The tax additions were not finally decided, as the controversy was remitted for de novo consideration. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757030