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| The Tax Publishers2020 TaxPub(DT) 3524 (Mum-Trib) INCOME TAX ACT, 1961
Section 250(6)
It was incumbent upon CIT(A) to pass an order on merits of case and not to dismiss appeal for non-prosecution. Accordingly in the interest of justice, issue was remanded to CIT(A).
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Appeal [CIT(A)] - Order of CIT(A) - Dismissal of appeal for non-prosecution -
CIT(A) dismissed assessee's appeal for non-prosecution. Held: It was incumbent upon CIT(A) to pass an order on merits of case and not to dismiss appeal for non-prosecution. Accordingly in the interest of justice, issue was remanded to CIT(A) to decide the matter afresh by giving an opportunity of being heard to assessee in accordance with law.
Relied:CIT v. Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom) 302 and CIT v. S Chenniappa Mudaliar (1969) 74 ITR 41 (SC) : 1969 TaxPub(DT) 341 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11 & 2012-13
INCOME TAX ACT, 1961
Section 268A
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