https://www.taxtmi.com/caselaws?id=468563 Section 250 of the Income-tax Act requires that appellate proceedings before the Commissioner (Appeals) provide a proper opportunity of hearing, and the principles of natural justice prohibit disposal of an appeal without such opportunity. Where the appeal was decided ex parte without merits adjudication because the assessee did not appear, the Tribunal treated the absence of sufficient hearing as a procedural defect. The ex parte order was set aside and the matter was restored to the Commissioner (Appeals) for fresh disposal after granting a proper and sufficient opportunity of hearing. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 13 May 2026 12:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468563 Section 250 of the Income-tax Act requires that appellate proceedings before the Commissioner (Appeals) provide a proper opportunity of hearing, and the principles of natural justice prohibit disposal of an appeal without such opportunity. Where the appeal was decided ex parte without merits adjudication because the assessee did not appear, the Tribunal treated the absence of sufficient hearing as a procedural defect. The ex parte order was set aside and the matter was restored to the Commissioner (Appeals) for fresh disposal after granting a proper and sufficient opportunity of hearing. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468563