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No power with CIT(A) to dismiss appeal for non-prosecution
Case Law Details
- Case Name
- Ashish Dham Vs DCIT (ITAT Delhi)
- 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 Delhi
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Ashish Dham Vs DCIT (ITAT Delhi)
Conclusion:
CIT(A) erred in dismissing assessee’s appeal and passing a non-speaking order on each of the points which arose for his consideration, therefore, CIT(A) was directed to pass denovo order as per law, in accordance with Sections 250 and 251 for fresh disposal of appeal filed by assessee.
Held:
Assessee filed appeal before CIT(A) against additions made by AO. However, assessee did not comply with hearing notices issued by CIT(A). As assessee did not appear before CIT(A), CIT(A) concluded that assessee was not interested in prosecuting his case ...
