ITAT set aside CIT(Appeals)/NFAC's ex parte dismissal of ...

ITAT Overturns Ex Parte Dismissal, Mandates Comprehensive Appeal Review Under Section 251 of Income Tax Act

June 5, 2025

Case Laws Income Tax AT

ITAT set aside CIT(Appeals)/NFAC's ex parte dismissal of assessee's appeal, holding that the appellate authority lacks power to summarily dismiss an appeal for non-prosecution. The tribunal mandated a de novo adjudication, requiring CIT(Appeals)/NFAC to examine the appeal's merits comprehensively under Section 251 of the Income Tax Act. The order directs the appellate authority to pass a reasoned order within three months, emphasizing the statutory obligation to apply judicial mind to all issues, while cautioning the assessee to comply with future hearing notices.

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ITAT set aside CIT(Appeals)/NFAC's ex parte dismissal of ...

ITAT Overturns Ex Parte Dismissal, Mandates Comprehensive Appeal Review Under Section 251 of Income Tax Act

June 5, 2025

Case Laws Income Tax AT

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