https://www.taxtmi.com/caselaws?id=459272 The High Court quashed the ITAT's order dated 31st August 2023, which was passed in the absence of the Petitioner due to the unavailability of their Chartered Accountant. The Court emphasized that the ITAT's directions were inappropriate as the appeal was filed by the assessee, not the Revenue. Consequently, the matter was remanded for de-novo consideration, ensuring that the Tribunal's fresh hearing remains uninfluenced by the previous order. The High Court highlighted the necessity for judicial restraint in making observations that could prejudice the assessee, thereby disposing of the Petition while preserving all rights and contentions of the parties involved. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 18 Feb 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459272 The High Court quashed the ITAT's order dated 31st August 2023, which was passed in the absence of the Petitioner due to the unavailability of their Chartered Accountant. The Court emphasized that the ITAT's directions were inappropriate as the appeal was filed by the assessee, not the Revenue. Consequently, the matter was remanded for de-novo consideration, ensuring that the Tribunal's fresh hearing remains uninfluenced by the previous order. The High Court highlighted the necessity for judicial restraint in making observations that could prejudice the assessee, thereby disposing of the Petition while preserving all rights and contentions of the parties involved. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459272