69 orders · Page 2 of 2
The Tribunal set aside the appellate order and remitted the matter back to the CIT(Appeals) to provide the assessee with one more opportunity to be heard, emphasizing the principle of natural justice.
The Tribunal set aside the orders of the CIT(Appeals) and remitted the matter back to provide the assessee one more opportunity to be heard. The assessee was cautioned to cooperate with future proceedings.
The Tribunal found that both revenue authorities failed to provide sufficient opportunity to the assessee to substantiate its case, violating the principles of natural justice. The matter was remanded back to the CIT(Appeals) for a fresh hearing.
The Tribunal set aside the orders of the CIT(Appeals) and remitted the matter back to provide the assessee one more opportunity to be heard. The assessee was cautioned to cooperate with future proceedings.
The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back. The assessee was granted one more opportunity to be heard, with a caution to cooperate with the proceedings.
The Tribunal condoned the delay in filing the appeal, citing sufficient cause and the principle of natural justice. The matter was remitted back to the CIT(Appeals) to provide the assessee with one more opportunity to be heard.
The Tribunal set aside the CIT(Appeals) order to uphold the principle of natural justice. The matter was remanded back to the CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee.
The Tribunal noted the lack of proper representation and evidence from the assessee's side at all levels. To ensure substantive justice, the matter was restored to the CIT(A) for fresh adjudication.
The Tribunal condoned the delay in filing the appeal due to the assessee's ill health. It set aside the ex-parte order of the CIT(Appeals) to ensure natural justice and remitted the matter back for a fresh hearing.
The Tribunal, noting the assessee's failure to appear before the CIT(A) and the interest of substantive justice, decided to remand the matter back to the CIT(A) for fresh adjudication.
The Tribunal found that neither the Assessing Officer nor the CIT(A) had properly examined the facts regarding the claim of prior period expenses. Therefore, the issue was remanded back to the Assessing Officer for re-examination.
The Tribunal set aside the CIT(Appeals)'s order to uphold the principle of natural justice. The matter was remanded back to the CIT(Appeals) to provide the assessee with one more opportunity to be heard.
The Tribunal set aside the order of the CIT(Appeals) to uphold the principle of natural justice. The matter was remitted back to the CIT(Appeals) to provide one more opportunity to the assessee to be heard.
The Tribunal is hearing an appeal filed by the assessee against an order from the Commissioner of Income Tax (Appeals). The case involves the assessee's real estate business and compliance with the Income Tax Act.
The Tribunal is hearing an appeal against an order passed by the NFAC, Delhi for AY 2016-17. The case involves the tax implications of land development agreements in the real estate sector.
The Tribunal condoned the delay, finding reasonable cause for the assessee's unawareness. The Tribunal remitted the matter back to the CIT(Appeals) to decide the appeal afresh on merits, providing one more opportunity to the assessee.
The Tribunal noted the lack of proper representation and evidence from the assessee's side at all levels. To ensure substantive justice, the matter was restored to the CIT(A) for fresh adjudication.
The Tribunal held that the CIT(Appeals) dismissed the appeal ex-parte without deciding on merits. Therefore, the matter was remitted back to the CIT(Appeals) to provide the assessee with another opportunity to be heard, following principles of natural justice.
The Tribunal found that the absence of loan creditor confirmations and proper books of account prevented a conclusive verification of the cash. Therefore, the matter was remanded to the Assessing Officer for a fresh appraisal of facts.