https://www.taxtmi.com/caselaws?id=774895 Where material filed by the assessee was not effectively considered and no effective opportunity was given to substantiate the claim, the assessment and first appellate orders were set aside. The ITAT restored the matter to the first appellate authority for de novo adjudication on merits, allowing the assessee an opportunity to plead and prove the case. The dispute was not finally decided on the existing record, and the appeals were treated as allowed for statistical purposes. en-us Thu, 03 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774895 Where material filed by the assessee was not effectively considered and no effective opportunity was given to substantiate the claim, the assessment and first appellate orders were set aside. The ITAT restored the matter to the first appellate authority for de novo adjudication on merits, allowing the assessee an opportunity to plead and prove the case. The dispute was not finally decided on the existing record, and the appeals were treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774895