High Court Validates Belated Tax Appeal Under Circular No.20/2016, Restores Procedural Fairness for Taxpayer's Right to Hearing

High Court Validates Belated Tax Appeal Under Circular No.20/2016, Restores Procedural Fairness for Taxpayer's Right to Hearing https://www.taxtmi.com/highlights?id=87770 HC quashed the order of CIT(Appeals) regarding a belated appeal filing, determining that the appeal submitted manually in Form No.35 on 15.06.2016 was valid under Circular No.20/2016. The court found the appeal's dismissal on grounds of delay was improper. The matter was remanded to CIT(Appeals) for a fresh hearing on merits, directing procedural fairness by providing the petitioner an opportunity to present their case in accordance with established legal principles. en-us Fri, 25 Apr 2025 08:55:04 +0530 Fri, 25 Apr 2025 08:55:04 +0530 TaxTMI RSS Generator High Court Validates Belated Tax Appeal Under Circular No.20/2016, Restores Procedural Fairness for Taxpayer's Right to Hearing https://www.taxtmi.com/highlights?id=87770 HC quashed the order of CIT(Appeals) regarding a belated appeal filing, determining that the appeal submitted manually in Form No.35 on 15.06.2016 was valid under Circular No.20/2016. The court found the appeal's dismissal on grounds of delay was improper. The matter was remanded to CIT(Appeals) for a fresh hearing on merits, directing procedural fairness by providing the petitioner an opportunity to present their case in accordance with established legal principles. Highlights Income Tax Fri, 25 Apr 2025 08:55:04 +0530 https://www.taxtmi.com/highlights?id=87770