Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 28 - AT - Income TaxProcedure in appeal and powers of the Commissioner [Appeals] - CIT(A) dismissed the appeal on account of non-prosecution of the appeal by the appellant - HELD THAT:- CIT(A) dismissed the assessee’s appeal in a summary manner, for non-compliance with the notices of hearing, under the presumption that the assessee had nothing to appeal against the additions made by AO. CIT(A) did not decide the assessee’s appeal on merits, and dismissed the appeal in limine. CIT(A) erred in dismissing the appeal of the Assessee in limine in a summary manner and accordingly we direct the Ld. CIT(A) to pass denovo order as per law after providing reasonable opportunity to the appellant assessee, ensuring proper adherence to section 250(6) - Assessee’s appeal is partly allowed for statistical purposes.
|