https://www.taxtmi.com/caselaws?id=462156 Where an assessee had not complied with repeated notices before the first appellate authority, the Tribunal noted that the matter had been dismissed without examining the supporting material. As the assessee sought an effective opportunity to file documentary evidence and have the claim decided on merits, the Tribunal held that fresh consideration was required. The impugned order was set aside and the matter was restored to the first appellate authority for a fresh order after hearing the assessee. en-us Mon, 14 Oct 2024 00:00:00 +0530 Wed, 28 May 2025 18:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462156 Where an assessee had not complied with repeated notices before the first appellate authority, the Tribunal noted that the matter had been dismissed without examining the supporting material. As the assessee sought an effective opportunity to file documentary evidence and have the claim decided on merits, the Tribunal held that fresh consideration was required. The impugned order was set aside and the matter was restored to the first appellate authority for a fresh order after hearing the assessee. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462156