https://www.taxtmi.com/caselaws?id=467703 Income-tax appellate proceedings require a fair hearing, and where the assessee's non-appearance and non-compliance are not shown to be deliberate or mala fide, the matter may be restored for reconsideration. The Tribunal applied principles of natural justice and treated the proceedings as welfare-oriented, noting that no effective representation had been made before the lower authorities or before it. The case was remanded to the CIT(A) for fresh adjudication after granting the assessee a reasonable opportunity of being heard. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 30 Mar 2026 19:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467703 Income-tax appellate proceedings require a fair hearing, and where the assessee's non-appearance and non-compliance are not shown to be deliberate or mala fide, the matter may be restored for reconsideration. The Tribunal applied principles of natural justice and treated the proceedings as welfare-oriented, noting that no effective representation had been made before the lower authorities or before it. The case was remanded to the CIT(A) for fresh adjudication after granting the assessee a reasonable opportunity of being heard. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467703