https://www.taxtmi.com/caselaws?id=759753 The Tribunal allowed the appeal for statistical purposes, directing the CIT(A) to reconsider the appellant's submissions, including physical documents, and to address all grounds of appeal. The Tribunal emphasized the importance of a fair hearing and a comprehensive evaluation of the case, overriding the dismissal based on manual filing contrary to CBDT Circular No. 20/2016. en-us Thu, 26 Sep 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759753 The Tribunal allowed the appeal for statistical purposes, directing the CIT(A) to reconsider the appellant's submissions, including physical documents, and to address all grounds of appeal. The Tribunal emphasized the importance of a fair hearing and a comprehensive evaluation of the case, overriding the dismissal based on manual filing contrary to CBDT Circular No. 20/2016. Case-Laws Income Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759753