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Appeal Cannot Be Dismissed for Non-Appearance Without Merits Review: ITAT Chennai
Case Law Details
- Case Name
- Suresh Kumar Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chennai
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Suresh Kumar Vs ITO (ITAT Chennai)
CIT(A) Can’t Dismiss Appeal for Non-Prosecution — Chennai ITAT Restores 147 r/w 144B Assessment for Fresh Decision
The Chennai ITAT (C Bench) partly allowed the appeal of Shri Suresh Kumar (AY 2019-20) and set aside the ex-parte order of the CIT(A), holding that an appeal cannot be dismissed in limine for non-prosecution without adjudicating the issues on merits.
The AO had completed a best-judgment assessment u/s 147 r/w 144 & 144B, determining total income at ₹2.55 crore, after reopening the case on the basis of information regarding sale of immov...
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