The Tribunal held that an appeal cannot be dismissed for non-prosecution and must be decided on merits. The matter was remanded for fresh adjudication in compliance with statutory requirements.
The issue was whether appeals could be decided ex parte without examining merits. The tribunal held that lack of effective hearing violates natural justice, warranting remand for fresh adjudication.
The Tribunal set aside the confirmed penalty where non-filing of return was attributed to medical reasons. The case was remanded for fresh examination of reasonable cause before sustaining penalty under Section 270A.
The Tribunal set aside rejection of registration due to partial documentation and remanded the matter for fresh consideration, emphasizing natural justice.
The Tribunal remanded additions based on excess bank credits for factual reconciliation, granting another opportunity subject to costs due to repeated non-appearance.
The tribunal held that an ex parte assessment involving large unexplained bank credits required fresh adjudication. The matter was remanded to the Assessing Officer with one final opportunity to the assessee.
The case examined whether an appellate authority could set aside an ex-parte reassessment. The tribunal held that the amended proviso to section 251(1)(a) expressly allows such remand to ensure assessment on merits.
Tribunal held that TDS liability under section 194-IA cannot arise unless Revenue proves that payment was actually made. Mere third-party statements were found insufficient to treat buyer as an assessee in default.
The Tribunal held that deduction under section 80P cannot be allowed without a timely return but restored the matter to enable condonation under the CBDT circular.
The appellate order was quashed as the appeal was dismissed solely for non-appearance without examining the grounds or recording reasons. The case was remanded for fresh adjudication in line with statutory requirements.
