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2013 (10) TMI 73 - HC - Income TaxCompetency of ITAT to dismiss the appeal for want of prosecution – Held that:- Reliance has been placed upon the judgment of Hon’ble Supreme Court of India in the case of Commissioner of Income Tax, Madras v. S. Chenniappa Mudaliar, Madurai [1969 (2) TMI 10 - SUPREME Court], wherein it has been held that Income Tax Appellate Tribunal is not competent to dismiss the appeal for want of prosecution - The judgment was given explaining the provisions of Section 33 (4) of the Income Tax Act, 1922. Section 254 of the Act read with Rule 24 of the IT (Appellate Tribunal) Rules, 1963 do not provide for any such powers to the Tribunal to dismiss appeal in limine - The income tax appeals are allowed - The matter is remanded to be decided on merits – Decided in favor of Assessee.
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