Dismissal of appeal for non-prosecution by CIT(A) - documents ...

Income Tax Appeal Dismissal Reversed: CIT(A) Must Consider Merits, Not Just Non-Prosecution. Case Remanded for Reconsideration.

July 18, 2019

Case Laws Income Tax AT

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of appeal fee had not been placed on record - CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits and e-filed documents submitted time of e-filing of appeal must be treated as part of the record - remanded to CIT(A)

View Source

← Previous Next →

Dismissal of appeal for non-prosecution by CIT(A) - documents ...

Income Tax Appeal Dismissal Reversed: CIT(A) Must Consider Merits, Not Just Non-Prosecution. Case Remanded for Reconsideration.

July 18, 2019

Case Laws Income Tax AT

You may also like:

Prosecution u/s 276CC and 276C (1) - The absence of assessee in India or the communication gap between herself and her representative cannot be a ground to quash the...

Dismissal of the appeal by CIT(Appeals) for non-prosecution - The CIT(A) upheld the AO's decision due to the assessee's failure to respond to multiple hearing notices...

Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without...

The Commercial Tax Tribunal cannot proceed to consider and decide an appeal ex parte in the absence of the revisionist/appellant, as it would violate principles of...

Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal...

Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and...

The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the...

CIT(A) dismissed appeal ex-parte. ITAT set aside CIT(A)'s order and remanded matter to dispose appeal on merits, holding CIT(A) obligated to decide appeal on merits even...

The CESTAT, an Appellate Tribunal, dismissed an appeal due to abatement caused by non-prosecution of the case. The Tribunal held that adjourning a matter beyond three...

The HC held that the Commissioner's order under Section 263 of the IT Act constituted an open remand, not a closed remand, as it set aside the assessment order and...

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte,...

Estimation of business income - The learned CIT (A) confirmed addition merely harping on non-compliance by assessee before the Assessing Officer and not applying his...

Appeal dismissed for want of prosecution - the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and...

CESTAT rejected appeals for default under Rule 20 of CESTAT (Procedure) Rules, 1982, due to appellant's non-appearance at hearings without valid justification. Following...

Quick Updates: