https://www.taxtmi.com/caselaws?id=772197 An ex parte first appellate order was set aside because the assessee had not been afforded a proper opportunity of hearing before the appeal was decided on a TDS default demand under the Income-tax Act, 1961. The ITAT held that, in the interest of substantial justice, the matter required reconsideration by the first appellate authority on notice and after hearing the assessee. The case was remanded to the Commissioner (Appeals) for fresh adjudication on merits. en-us Tue, 27 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772197 An ex parte first appellate order was set aside because the assessee had not been afforded a proper opportunity of hearing before the appeal was decided on a TDS default demand under the Income-tax Act, 1961. The ITAT held that, in the interest of substantial justice, the matter required reconsideration by the first appellate authority on notice and after hearing the assessee. The case was remanded to the Commissioner (Appeals) for fresh adjudication on merits. Case-Laws Income Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772197