Power of CIT(A) to dismiss the appeal in limine ex-parte - ...

Case Laws Income Tax

December 30, 2023

Power of CIT(A) to dismiss the appeal in limine ex-parte - Section 251 does not give any power to the ld. CIT (A) dismissing the appeal for non-prosecution. Hence, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT(A) shall pass a speaking order on merits after giving the assessee adequate opportunity of being heard. - AT

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Power of CIT(A) to dismiss the appeal in limine ex-parte - ...

Case Laws Income Tax

December 30, 2023

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