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TMI Blog2020 (11) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ee's claim that the property sold in question was not depreciable asset, no ground is made out to interfere with the order passed by the CIT(Appeals) - HELD THAT:- It is trite law that for the fault committed by a counsel, a party should not be penalized. It appears that on account of inadvertence, the senior chartered accountant engaged by the assessee could not comply with the directions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertains to the Assessment Year 2016-17. The appeal which was admitted by this Court to consider the following substantial questions of law: Whether, in the facts and circumstances of the case, the Tribunal is right in law in dismissing the Appeal instead of disposing the matter on merits. 2. Facts leading to filing of this appeal briefly stated are that the assessee filed return of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual background, this appeal has been filed. 3. Learned counsel for the assessee submitted that the assessee had engaged a senior chartered accountant and the tribunal had directed the assessee to file the document pertaining to audited accounts and computation of income. However, the senior chartered accountant could not apprehend the same and could not comply with the directions issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections of the Tribunal to file the documents. The tribunal, infact, should have adjudicated the matter on merits instead of summarily dismissing the same. 5. In view of preceding analysis, the substantial question of law framed by this Court is answered in favour of the assessee and against the revenue. In the result, the order passed by the tribunal is quashed. The matter is remitted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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