https://www.taxtmi.com/caselaws?id=472310 Ex parte dismissal of an income-tax appeal for non-appearance, coupled with a decision on merits without effective representation, engages the requirements of fair hearing and natural justice. The assessee must have an opportunity to place relevant evidence before the first appellate authority. Where that opportunity has not been effectively available, the appellate matter requires fresh adjudication after a hearing, rather than retaining a dismissal based on non-appearance and merits decided without adequate representation. en-us Wed, 13 Apr 2022 00:00:00 +0530 Wed, 07 Oct 2026 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472310 Ex parte dismissal of an income-tax appeal for non-appearance, coupled with a decision on merits without effective representation, engages the requirements of fair hearing and natural justice. The assessee must have an opportunity to place relevant evidence before the first appellate authority. Where that opportunity has not been effectively available, the appellate matter requires fresh adjudication after a hearing, rather than retaining a dismissal based on non-appearance and merits decided without adequate representation. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472310