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CIT(A) Cannot Dismiss Appeals Mechanically: ITAT Raipur Restores Penalty Appeal
Case Law Details
- Case Name
- Shree Hanuman Pulses Pvt. Ltd. Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Raipur
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Shree Hanuman Pulses Pvt. Ltd. Vs ITO (ITAT Raipur)
Penalty u/s 271B Dispute Reopened – Appeal Restored for Fresh Adjudication- CIT(A) Cannot Summarily Dismiss Appeal; ITAT Raipur restored the appeal to CIT(A) after finding that it was dismissed ex parte in violation of natural justice.
Assessee had filed appeal against penalty order passed u/s 271B. CIT(A) issued several notices between June 2020 & May 2025, but no response was received from Assessee, leading to ex parte dismissal on 27.05.2025.
Before Tribunal, Assessee was unrepresented, though an adjournment application was fi...
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