Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1575 - AT - Income TaxRectification u/s 254 - Ex parte order of the CIT(A) - ITAT set aside - HELD THAT:- In terms of Section 250(6) of the Act notwithstanding non-appearance by the assessee. CIT(A) in the instant case has simply dismissed the appeal of the assessee without looking at the various grounds at all. Therefore, the action of the CIT(A) was in departure with the provisions of the law. Therefore, such order of the CIT(A) was not sustainable in the opinion of the ITAT. Such order of the ITAT is not amenable to rectification within the sweep of Section 254(2). The judgment of the Hon’ble Gujarat High Court in Ashokji Chanduji Thakor [2018 (10) TMI 1657 - GUJARAT HIGH COURT] was rendered on the premise that CIT(A) had passed ex parte order and decided the appeal on merits. This is not true in the instant case. The judgment of the Hon’ble Gujarat High Court is rendered in different fact situation provides no help in the instance case. Thus, we see no warrant to entertain the rectification application of the Revenue - miscellaneous application filed by the Revenue is dismissed
|