https://www.taxtmi.com/caselaws?id=467241 The central issue is denial of a proper and reasonable opportunity of hearing before an appellate officer. The Tribunal applied the principle that adverse findings cannot be sustained where the assessee or its authorised representative was not heard, concluding that such procedural defect vitiates the appellate order. Rather than adjudicating substantive merits, the Tribunal set aside the CIT(A)'s order and remitted the matters for fresh consideration with a direction to afford the assessee a proper hearing. The appeal was allowed for statistical purposes and the file returned to the CIT(A) for fresh adjudication on merits. en-us Thu, 19 Mar 2020 00:00:00 +0530 Wed, 11 Mar 2026 19:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467241 The central issue is denial of a proper and reasonable opportunity of hearing before an appellate officer. The Tribunal applied the principle that adverse findings cannot be sustained where the assessee or its authorised representative was not heard, concluding that such procedural defect vitiates the appellate order. Rather than adjudicating substantive merits, the Tribunal set aside the CIT(A)'s order and remitted the matters for fresh consideration with a direction to afford the assessee a proper hearing. The appeal was allowed for statistical purposes and the file returned to the CIT(A) for fresh adjudication on merits. Case-Laws Income Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467241