Tag: appeal dismissed in limine
Neither assessee can withdraw appeal nor CIT(A) can dismiss appeal for non-prosecution. ITAT explains the powers and duty of the First Appellate Authority. Dismisses of appeal by CIT(A) for non-prosecution results as withdrawal of appeal which is not permitted. ABCAUS Case Law Citation:ABCAUS 3084 (2019) (07) ITAT Important …
Dismissal of appeal in limine by CIT(A) for delay-ITAT followed as no ground was raised by assessee with regard to non condonation of delay ABCAUS Case Law Citation: ABCAUS 2919 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Ram Mohan Kabra (257 ITR 773) K. …
Tribunal, being a fact finding Forum is expected to render its findings on merits instead of dismissing appeal on technical reason like delay, unless it is very huge and without any genuine reason ABCAUS Case Law Citation:ABCAUS 2691 (2018) (12) HC The assessee had filed this Appeal under …
The right to appeal has been provided in statute u/s 249 which can only be taken away by legislative amendment and not by CBDT in a delegated manner – ITAT ABCAUS Case Law Citation: ABCAUS 2441 (2018) 07 ITAT The instant appeal was filed by the assessee against …
CIT Appeals must pass speaking order even in ex-parte cases. ITAT Delhi, in a recent case remanded back the appeal of the assessee which was dismissed in limine by CIT(A) for non appearnace. Case Law Details: I.T.A .No.-2379/Del/2015 (ASSESSMENT YEAR-2010-11) Abhinav Dwivedi vs ITO Date of Judgment/Order: 04/05/2016 Brief Facts of the …