https://www.taxtmi.com/caselaws?id=774670 ITAT Jodhpur allowed appeals filed by assessee for statistical purposes after finding violation of natural justice. The case involved search assessments under sections 153A and 144 following investigation at business premises. CIT(A) decided appeals without considering assessee's evidence or providing reasonable opportunity of hearing. ITAT held that assessee was deprived of chance to present claims before first appellate authority, constituting denial of opportunity and violation of natural justice principles. Matters remanded back to CIT(A) for fresh consideration of assessee's plea with proper hearing opportunity. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774670 ITAT Jodhpur allowed appeals filed by assessee for statistical purposes after finding violation of natural justice. The case involved search assessments under sections 153A and 144 following investigation at business premises. CIT(A) decided appeals without considering assessee's evidence or providing reasonable opportunity of hearing. ITAT held that assessee was deprived of chance to present claims before first appellate authority, constituting denial of opportunity and violation of natural justice principles. Matters remanded back to CIT(A) for fresh consideration of assessee's plea with proper hearing opportunity. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774670