https://www.taxtmi.com/caselaws?id=765610 Fairness and audi alteram partem justified restoring the matter where the assessee had repeatedly sought adjournments and remained non-cooperative, yet the appellate order was passed without effective participation on merits. In those circumstances, one further opportunity to place the case on record was warranted. The appellate order was set aside and the dispute remitted for fresh adjudication after giving adequate opportunity of hearing, with costs imposed as a condition. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765610 Fairness and audi alteram partem justified restoring the matter where the assessee had repeatedly sought adjournments and remained non-cooperative, yet the appellate order was passed without effective participation on merits. In those circumstances, one further opportunity to place the case on record was warranted. The appellate order was set aside and the dispute remitted for fresh adjudication after giving adequate opportunity of hearing, with costs imposed as a condition. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765610