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| The Tax Publishers2019 TaxPub(DT) 2274 (Mad-HC) : (2019) 416 ITR 0191 : (2019) 308 CTR 0417 : (2019) 263 TAXMAN 0084 INCOME TAX ACT, 1961
Section 253(1)
Dismissal of appeal by ITAT for want of prosecution only could not be sustained and Tribunal was directed to decide appeal on merits, irrespective of appearance of assessee or his counsel before it or not.
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Appeal (Tribunal) - Powers - Dismissal for want of prosecution without touching upon merits -
Tribunal dismissed appeal filed by assessee for want of prosecution only and not touching upon merits of the case at all. Held: Assessee's valuable rights of getting issues decided on merits by the final fact finding body, viz., the Tribunal could not be given a short shrift for want of prosecution only as cryptic orders, not touching upon merits of the case, would not give rise to any substantial question of law for consideration by the High Courts under section 260A. A legal and binding responsibility, therefore, lies upon Tribunal to decide appeal on merits, irrespective of appearance of assessee or his counsel before it or not. Accordingly, impugned order of Tribunal was set aside and Tribunal was directed to decide the appeal on merits afresh in accordance with law.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-2011
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