CIT(A) Cannot Dismiss Income Tax Appeal Merely for Non-Appearance: Kerala HC

Association of Malayalam Movie Artists Vs CIT (Appeals) (Kerala High Court) Summary : In Association of Malayalam Movie Artists vs Commissioner of Income Tax (Appeals), the Kerala High Court examined whether the Commissioner (Appeals) had complied with the statutory requirements under Section 250(6) of the Income Tax Act, 1961, while disposing of the petitioner’s income tax appeal for the assessment year 2014–15. The petitioner, a registered charitable entity under Section 12A of the Act, had challenged an adverse assessment order (Ext.P1) by filing an appeal before the First Appellate Aut...