https://www.taxtmi.com/caselaws?id=772697 An ex parte first appellate order passed after the assessee failed to participate effectively was set aside because the dispute had not been decided on merits. The Tribunal held that the first appellate stage requires substantive consideration of the issues and, in the interest of natural justice, the assessee should receive one final opportunity to be heard. The matter was remanded to the first appellate authority for de novo adjudication in accordance with law, with a direction to examine the relevant factual aspects after granting a reasonable hearing. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772697 An ex parte first appellate order passed after the assessee failed to participate effectively was set aside because the dispute had not been decided on merits. The Tribunal held that the first appellate stage requires substantive consideration of the issues and, in the interest of natural justice, the assessee should receive one final opportunity to be heard. The matter was remanded to the first appellate authority for de novo adjudication in accordance with law, with a direction to examine the relevant factual aspects after granting a reasonable hearing. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772697