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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Power of Tribunal to dismiss the Appeals for want of prosecution ...


Tribunal Must Decide Appeals on Merits; Dismissing Solely for Non-Appearance is Illegal, Increases Litigation Burden.

April 10, 2019

Case Laws     Income Tax     HC

Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits

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