https://www.taxtmi.com/caselaws?id=783550 An ex parte disposal by the first appellate authority, without adjudication on merits, could not be treated as a proper disposal where the record showed a rectification application seeking recall and hearing. The rejection of that application on the ground that it was not pending on the portal was not sustained in light of the material on record and the requirement of fair hearing. The matter was restored to the first appellate authority for de novo adjudication, with reasonable opportunity to be heard and liberty to produce additional evidence and raise additional grounds. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 17 Dec 2025 17:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783550 An ex parte disposal by the first appellate authority, without adjudication on merits, could not be treated as a proper disposal where the record showed a rectification application seeking recall and hearing. The rejection of that application on the ground that it was not pending on the portal was not sustained in light of the material on record and the requirement of fair hearing. The matter was restored to the first appellate authority for de novo adjudication, with reasonable opportunity to be heard and liberty to produce additional evidence and raise additional grounds. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783550