Maintainability of appeal - Jurisdiction - Same company ...

Appeal Dismissed for Non-Prosecution: Jurisdictional Issues Over Dual PAN Registrations Addressed, Joint Commissioner's Decision Upheld.

April 9, 2020

Case Laws Central Excise AT

Maintainability of appeal - Jurisdiction - Same company operating with two registrations with two Different PAN - SCN were issued by the Officer in the particular position and so were the Orders-in-Original - appeal dismissed for non-prosecution - if the Additional Commissioner has issued the show cause notice and his successor Joint Commissioner decided the matter, we find no infirmity at all in such a decision - AT

View Source

← Previous Next →

Maintainability of appeal - Jurisdiction - Same company ...

Appeal Dismissed for Non-Prosecution: Jurisdictional Issues Over Dual PAN Registrations Addressed, Joint Commissioner's Decision Upheld.

April 9, 2020

Case Laws Central Excise AT

You may also like:

CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to...

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...

ITAT dismissed an appeal solely on account of non-appearance of the appellant - the first application aforesaid of the petitioner, filed in or about March, 2017, for...

Competency of ITAT to dismiss the appeal for want of prosecution – Income Tax Appellate Tribunal is not competent to dismiss the appeal for want of prosecution - HC

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...

Difficulty in obtaining GST registration - discrepancy in PAN - Admittedly, the GST registration of the petitioner-Trust has not been successful because of the defect in...

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...

Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of...

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...

ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear...

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...

Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for...

Dismissal of appeal for non-prosecution by ITAT - Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits...

This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for...

Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department...

Quick Updates: