Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice in Tax Appeals | ITAT Ahmedabad Restores Appeal on Payment of Cost Despite Procedural Lapse : ITAT
ITAT Ahmedabad ruled that natural justice mandates restoring an appeal dismissed due to procedural negligence, provided the appellant pays costs. The decision reinforces that tax appeals cannot be dismissed ex-parte without affording a hearing, even in cases of oversight, balancing fairness with accountability for delays.