https://www.taxtmi.com/caselaws?id=472305 Genuine COVID-19-related non-appearance justified setting aside the ex parte appellate order and restoring the matter to the Tribunal. As the Tribunal is the final authority on facts and law, principles of natural justice required a fresh hearing. The merits and questions of law remained open for adjudication, with the assessee to be heard before a fresh decision. en-us Sat, 23 Nov 2024 00:00:00 +0530 Wed, 07 Oct 2026 13:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472305 Genuine COVID-19-related non-appearance justified setting aside the ex parte appellate order and restoring the matter to the Tribunal. As the Tribunal is the final authority on facts and law, principles of natural justice required a fresh hearing. The merits and questions of law remained open for adjudication, with the assessee to be heard before a fresh decision. Case-Laws Income Tax Sat, 23 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472305