CIT(A) Cannot Dismiss Appeal Solely for Delay & Decide on Merits: ITAT Raipur

Rajesh Kumar Singhania HUF Vs ITO (ITAT Raipur) CIT(A) Cannot Dismiss Appeal Only for Delay – Order Set Aside Matter Remanded for Fresh Adjudication – ITAT Raipur The ITAT Raipur allowed the assessee’s appeal for statistical purposes and held that CIT(A)/NFAC erred in dismissing the appeal in limine merely on the ground of delay without adjudicating the issues on merits. The Tribunal observed that appellate authorities are bound u/s 250(4) & 250(6) to examine the case and cannot reject appeals solely on limitation without proper enquiry. Relying on Bombay High Court ruling in Premkum...