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

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