https://www.taxtmi.com/caselaws?id=772452 The Tribunal held that the dispute required fresh adjudication by the first appellate authority because the assessee's explanations, additional submissions, and supporting evidence had not been properly considered. It found that both sides had to be given a fair opportunity of hearing, including compliance with Rule 46A before admission and consideration of additional material. The merits of the additions were not decided by the Tribunal. The matter was therefore set aside and restored to the first appellate authority for a fresh decision after giving reasonable opportunity to both the assessee and the Revenue. en-us Thu, 29 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772452 The Tribunal held that the dispute required fresh adjudication by the first appellate authority because the assessee's explanations, additional submissions, and supporting evidence had not been properly considered. It found that both sides had to be given a fair opportunity of hearing, including compliance with Rule 46A before admission and consideration of additional material. The merits of the additions were not decided by the Tribunal. The matter was therefore set aside and restored to the first appellate authority for a fresh decision after giving reasonable opportunity to both the assessee and the Revenue. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772452