https://www.taxtmi.com/caselaws?id=773370 ITAT Raipur set aside CIT(Appeals) ex-parte order and remanded matter for de novo adjudication. Following precedent in Brajesh Singh Bhadoria case, Tribunal granted assessee final opportunity to represent before first appellate authority while complying with natural justice principles. However, given incriminating materials found during search and seizure at third party premises, CIT(Appeals) directed to conduct detailed verification to determine if fraud was committed. Tribunal emphasized that while natural justice warranted one final opportunity, potential tax evasion through sham transactions required thorough departmental examination, noting fraud vitiates everything including natural justice. en-us Wed, 18 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773370 ITAT Raipur set aside CIT(Appeals) ex-parte order and remanded matter for de novo adjudication. Following precedent in Brajesh Singh Bhadoria case, Tribunal granted assessee final opportunity to represent before first appellate authority while complying with natural justice principles. However, given incriminating materials found during search and seizure at third party premises, CIT(Appeals) directed to conduct detailed verification to determine if fraud was committed. Tribunal emphasized that while natural justice warranted one final opportunity, potential tax evasion through sham transactions required thorough departmental examination, noting fraud vitiates everything including natural justice. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773370