https://www.taxtmi.com/caselaws?id=471050 Ex parte first-appellate dismissal for failure to substantiate loan-related claims requires fresh merits adjudication where explanations and supporting material were already furnished. Hearing proceedings initiated substantially after the appeal was filed, coupled with notices issued during the COVID-19 pandemic, may undermine an effective opportunity to present the case. The first appellate authority should provide a reasonable hearing, examine the claims on merits, and obtain a remand report where necessary before deciding the appeal. en-us Fri, 21 Jun 2024 00:00:00 +0530 Fri, 25 Sep 2026 12:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471050 Ex parte first-appellate dismissal for failure to substantiate loan-related claims requires fresh merits adjudication where explanations and supporting material were already furnished. Hearing proceedings initiated substantially after the appeal was filed, coupled with notices issued during the COVID-19 pandemic, may undermine an effective opportunity to present the case. The first appellate authority should provide a reasonable hearing, examine the claims on merits, and obtain a remand report where necessary before deciding the appeal. Case-Laws Income Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471050