https://www.taxtmi.com/caselaws?id=760597 The ITAT set aside the impugned assessment order by the Asstt. Commissioner of Income Tax, which was upheld by the NFAC, due to procedural irregularities and violation of natural justice. The Tribunal condoned the delay in filing the appeal, acknowledging the appellant's non-compliance during the COVID-19 pandemic as accidental. It remitted the case back to the NFAC for fresh adjudication, directing it to provide the appellant with three effective opportunities to present evidential material. The decision was made to ensure a fair hearing and uphold the principles of natural justice. en-us Tue, 01 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760597 The ITAT set aside the impugned assessment order by the Asstt. Commissioner of Income Tax, which was upheld by the NFAC, due to procedural irregularities and violation of natural justice. The Tribunal condoned the delay in filing the appeal, acknowledging the appellant's non-compliance during the COVID-19 pandemic as accidental. It remitted the case back to the NFAC for fresh adjudication, directing it to provide the appellant with three effective opportunities to present evidential material. The decision was made to ensure a fair hearing and uphold the principles of natural justice. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760597