Tag: dismiss in limine

CIT(A) can not dismiss appeal in limine by merely stating the assessment order passed by AO is upheld and that I donot want to interfere with the assessment order In a recent judgment, the ITAT Agra observed that CIT(A) was not justified in dismissing appeal in limine without …

Delay in filing appeal condoned as assessment order was not sent by post but to an inactive email. In a recent judgment, ITAT Cochin has condoned the delay in filing appeal as assessment order was not sent by post. The Tribunal opined that for communication to be complete, …

CIT(A) have no power to dismiss appeal for non-prosecution In a recent judgment, the ITAT Panji has held that CIT(A) does not have any power to dismiss appeal for non-prosecution. ABCAUS Case Law Citation:ABCAUS 4097 (2024) (06) ITAT In the instant case, the assessee had challenged the order …

Only undisputed tax liability is to be paid before filing appeal to CIT(A)-ITAT In a recent judgment, ITAT Pune has that objective of section 249(4)(a) is to ensure undisputed tax liability is paid before filing appeal. Self-assessment tax paid as per Return of Income is proper compliance of …

CIT(A) can not dismiss appeal in limine for non filing of written submissions by assessee In a recent judgment, the Agra ITAT has held that CIT(A) can not dismiss appeal in limine for not filing written submissions without deciding the issues on merits as per law in terms …

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. …

Without stating whether notices were served on assessee, CIT(A) was not justified in dismissing the appeal of the assessee for non-appearance – ITAT ABCAUS Case Law Citation: ABCAUS 2879 (2019) (04) ITAT In the instant case, the CIT(A) had dismissed the appeal of the assessee on the ground …

ITAT lacks power to dismiss appeal without adverting to merits -Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has reiterated that currently ITAT does not have power to dismiss appeal without adverting to the merits of the appeal even if the appellant is absent. …