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2020 (11) TMI 396 - HC - Income TaxTribunal dismissing the Appeal instead of disposing the matter on merits - ITAT dismissed the appeal inter alia on the ground that in the absence of documentary evidence in support of assessee's claim that the property sold in question was not depreciable asset, no ground is made out to interfere with the order passed by the CIT(Appeals) - HELD THAT:- It is trite law that for the fault committed by a counsel, a party should not be penalized. It appears that on account of inadvertence, the senior chartered accountant engaged by the assessee could not comply with the directions of the Tribunal to file the documents. The tribunal, infact, should have adjudicated the matter on merits instead of summarily dismissing the same. Substantial question of law framed by this Court is answered in favour of the assessee and against the revenue - Order passed by the tribunal is quashed. The matter is remitted to the tribunal.
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