https://www.taxtmi.com/caselaws?id=791470 Denial of an effective opportunity of hearing before the first appellate authority amounted to violation of natural justice, and the Tribunal accepted that the impugned orders could not stand on that record. As both sides acknowledged the lack of proper hearing, the Tribunal interfered with the appellate orders and directed fresh adjudication on merits by the first appellate authority. The matters were therefore remanded for de novo consideration, with the assessee granted an opportunity to place its case fully. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791470 Denial of an effective opportunity of hearing before the first appellate authority amounted to violation of natural justice, and the Tribunal accepted that the impugned orders could not stand on that record. As both sides acknowledged the lack of proper hearing, the Tribunal interfered with the appellate orders and directed fresh adjudication on merits by the first appellate authority. The matters were therefore remanded for de novo consideration, with the assessee granted an opportunity to place its case fully. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791470