Appeals Disposal of Appeal by Tribunal Where Assessee Not Appeared During Hearing

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The Tax Publishers Income Tax--Appeals Disposal of Appeal by Tribunal Where Assessee Not Appeared During Hearing CA. Nisha Bhandari The present write up discusses the procedure to dispose of the appeal by the Income Tax Appellate Tribunal in case where assessee does not appear at the time of hearing. The learned author points out the circumstances with help of some judicial instances as to when case is to be decided on merits and when it should be adjourned. 1. Procedure for disposal of appeal where parties not appear Rules 24 and 25 of the Income Tax (Appellate Tribunal) Rules, 1963 deal with the hearing of appeal ex parte. In other words, if either of the parties to the appeal does not appear, what ways should the Tribunal adopt is provided in these rules. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Income Tax--Appeals

Disposal of Appeal by Tribunal Where Assessee Not Appeared During Hearing

CA. Nisha Bhandari

The present write up discusses the procedure to dispose of the appeal by the Income Tax Appellate Tribunal in case where assessee does not appear at the time of hearing. The learned author points out the circumstances with help of some judicial instances as to when case is to be decided on merits and when it should be adjourned.

1. Procedure for disposal of appeal where parties not appear

Rules 24 and 25 of the Income Tax (Appellate Tribunal) Rules, 1963 deal with the hearing of appeal ex parte. In other words, if either of the parties to the appeal does not appear, what ways should the Tribunal adopt is provided in these rules.