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2019 (8) TMI 3 - AT - Wealth-taxDismissal of appeal for not filing the appeals online - HELD THAT:- In the A.Y. 2006-07, the ld. WTC(A) as well as the Tribunal have dealt with each and every properties of the assessee threadbare and during the years under consideration, the additions have been made by the A.O. with respect to the very same properties for which both the ld. WTC(A) and the Tribunal have decided in favour of the assessee. Respectfully following the order of the Tribunal, there is no justification for the additions so made by the WTO. It is also pertinent to mention here that when the ld. WTC(A) found that the appeals have not been filed electronically, he has not given any opportunity to the assessees to file the same, accordingly, there is violation of principles of natural justice more particularly when all the issues were already decided by the Tribunal in assessee’s own case and which was clear from the grounds of appeals taken before the ld. WTC(A). Accordingly, we direct the WTO to delete the additions with respect to various properties discussed hereinabove.
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