Neither assessee can withdraw appeal nor CIT(A) can dismiss appeal for non-prosecution. ITAT explains the powers and duty of the…
Dismissal of appeal in limine by CIT(A) for delay-ITAT followed as no ground was raised by assessee with regard to…
Tribunal, being a fact finding Forum is expected to render its findings on merits instead of dismissing appeal on technical…
The right to appeal has been provided in statute u/s 249 which can only be taken away by legislative amendment…
CIT Appeals must pass speaking order even in ex-parte cases. ITAT Delhi, in a recent case remanded back the appeal of…