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| The Tax Publishers2020 TaxPub(DT) 3375 (Rkt-Trib) INCOME TAX ACT, 1961
Section 250(6)
Dismissal of assessee's appeal by CIT(A) for mere want of prosecution was not at all justified. Accordingly, issue was referred back to CIT(A) for fresh adjudication.
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Appeal [CIT(A)] - Order of CIT(A) - Dismissal for want of prosecution -
CIT(A) ex-parte dismissed appeal of assessee for want of prosecution.Held: Order of CIT(A) was very cryptic and did not discuss about material already available on record before him. CIT(A) merely dismissed appeal of assessee for want of prosecution, which was not at all justified. Accordingly, issue was referred back to CIT(A) for fresh adjudication.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2012-13
APPELLATE TRIBUNAL RULES, 1963
Rule 34(5)(c)
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