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ITAT must consider appeals on merits; dismissal for non-prosecution is invalid
Case Law Details
- Case Name
- Uzhuva Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Uzhuva Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)
Uzhuva Service Co-Operative Bank Ltd, a co-operative society registered under the Kerala Co-operative Societies Act, 1969, filed a writ petition (W.P.(C)No.17013 of 2020) challenging the Income-tax Appellate Tribunal’s dismissal of their appeal for non-prosecution. The appellant sought to set aside the assessment order and the consequential orders, restore the appeal, and have it decided on merits. The Kerala High Court examined whether the Tribunal’s dismissal without considering the merits was legally sustainable under Secti...
