The ITAT observed that while the assessee had failed to comply with procedural requirements, the principles of natural justice always prevailed and granted them one final chance to substantiate their case
The Panaji Bench of the Income Tax Appellate Tribunal (ITAT), upheld the principles of natural justice by providing the assessee with another opportunity to present their case before the Commissioner of Income Tax (Appeals) [CIT(A)], along with the condition that the assessee must pay a cost of Rs. 2,000 to the Income Tax Department within…
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