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Bangalore ITAT Restores Section 50C & Section 54F Issues; CIT(A) Cannot Dismiss Appeal for Non-Prosecution
Case Law Details
- Case Name
- Smt. Parvathamma Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Bangalore
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Smt. Parvathamma Vs ITO (ITAT Bangalore)
Bangalore ITAT Restores Section 50C & Section 54F Issues; CIT(A) Cannot Dismiss Appeal for Non-Prosecution
The Bangalore ITAT held that the CIT(A) was not justified in dismissing an appeal merely for non-appearance of the assessee without examining the issues on merits. The Tribunal observed that the assessee had raised specific objections regarding the application of section 50C and denial of section 54F exemption, which required adjudication on merits.
The assessee had sold a property for ₹1.56 crore, whereas the Assessing Officer adopted the st...
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