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Ex-Parte Dismissal Without Merits Is Legally Unsustainable
Case Law Details
- Case Name
- Amandeep Singh Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Amandeep Singh Vs ITO (ITAT Delhi)
CIT(A) Must Decide on Merits: ITAT Delhi Sets Aside Ex-parte Dismissal for Non-Prosecution
The Delhi ITAT “SMC” Bench, comprising Shri Vikas Awasthy (Judicial Member), allowed the appeal of Amandeep Singh for AY 2017-18 for statistical purposes, condoned a delay of 311 days, and set aside the ex-parte order of the CIT(A), NFAC, which had dismissed the appeal solely for non-prosecution.
The Tribunal noted that the CIT(A) had not adjudicated the grounds of appeal on merits and had merely dismissed the appeal for want of prosecution. Reiterating the settled ...
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