Conditioning Remand on Onerous Cost Default Clause Violates Natural Justice and Renders Appeal Illusionary
Conditioning Remand on Onerous Cost Default Clause Violates Natural Justice and Renders Appeal Illusionary Issue Whether the Tribunal can make the revival of an appeal—remanded due to natural justice violations—subject to an automatic confirmation default clause for non-payment of onerous costs. Facts Assessment Year: AY 2018-19. Ex Parte Assessment: The Assessing Officer passed an ex… Read More »