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CIT(A) should dispose of appeal on merits even if assessee is not interested in pursuing appeal
Case Law Details
- Case Name
- Tejas Karshanbhai Dari Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Ahmedabad
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Tejas Karshanbhai Dari Vs ITO (ITAT Ahmedabad)
IYTAT held that Ld. CIT(A) has not approached the matter judiciously and has dismissed the appeal of the assessee, by rejecting the application for condonation of delay, without assigning any specific reasons why the delay in filing appeal should not be condoned. There is no allegation to the effect that the assessee acted in a mala-fide manner. Further, Ld. CIT (A) has not brought anything on record as to how the assessee would stand to gain by not filing the appeal in time. There is a minor delay of 43 days, for which, in our view, the assesse...
