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2016 (6) TMI 1367 - AT - Income TaxDismissal of appeal in limine by CIT(Appeals) - assessee could not appear on account of his illness and the CIT(Appeals) dismissed the appeal in limine, without dealing with the issues on merit - HELD THAT:- We find that undisputedly the CIT(Appeals) has dismissed the appeal in limine without dealing with the issues on merit, whereas he is not empowered to do so. Under the Income-tax Act, he is required to adjudicate the appeal on merits, even if none appears on behalf of the assessee. In light of these facts, we set aside the order of the CIT(Appeals) and restore the matter to him with a direction to readjudicate the appeal on merits, after affording opportunity of being heard to the assessee. Assessee's appeal is allowed for statistical purposes.
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