https://www.taxtmi.com/caselaws?id=470001 An ex parte first appellate order passed without disclosure of a reasonable opportunity of hearing was treated as unsustainable for want of proper adjudication. As the assessee had not been heard on merits and the order did not show how opportunity was granted, the matter was restored to the appellate authority for fresh disposal after giving a reasonable hearing. The substantive grievance relating to levy of interest was left open for examination in the restored proceedings. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 11 Jul 2026 15:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470001 An ex parte first appellate order passed without disclosure of a reasonable opportunity of hearing was treated as unsustainable for want of proper adjudication. As the assessee had not been heard on merits and the order did not show how opportunity was granted, the matter was restored to the appellate authority for fresh disposal after giving a reasonable hearing. The substantive grievance relating to levy of interest was left open for examination in the restored proceedings. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470001