https://www.taxtmi.com/caselaws?id=760597 An ex parte dismissal of a first appeal was held vulnerable where the assessee's non-appearance was explained as accidental and undeliberate, because section 250 of the Income-tax Act requires a fair opportunity to place supporting material before the first appellate authority. The absence of effective participation was treated as sufficient cause, and deciding the matter without relevant evidence was found inconsistent with natural justice. The ex parte appellate order was therefore set aside and the matter remitted for fresh adjudication after granting effective opportunity to the assessee. 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 An ex parte dismissal of a first appeal was held vulnerable where the assessee's non-appearance was explained as accidental and undeliberate, because section 250 of the Income-tax Act requires a fair opportunity to place supporting material before the first appellate authority. The absence of effective participation was treated as sufficient cause, and deciding the matter without relevant evidence was found inconsistent with natural justice. The ex parte appellate order was therefore set aside and the matter remitted for fresh adjudication after granting effective opportunity to the assessee. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760597