2023 (9) TMI 1168 - SCH - Income Tax

Dismissal of appeal for non-prosecution - non filing of compulsory e-filing of appeal despite notice - assessee failed to appear before the Tribunal on the date of hearing - no request for further date - HELD THAT - Having heard learned counsel for the parties and also considered the record, this Court is of the opinion that larger interest of justice require that the appeal against the assessment order for A.Y 2012-2013, completed by order issued by the AO i.e. Income Tax Officer, Ward- 7(2)(4), Bangalore should be restored. Accordingly, the Appeal is restored to the file of the Commissioner of Income Tax (Appeals)-7, Bengaluru. The said authority shall issue notice at least two weeks advance notice to the appellant to enable her to prosecute the appeal effectively.

Summary

The Supreme Court granted leave and restored an appeal against an assessment order for A.Y 2012-2013 to the Commissioner of Income Tax (Appeals)-7, Bengaluru for further proceedings. The appellant should be given advance notice to prosecute the appeal effectively.