S. 254(1) : Appellate Tribunal-Duties-Precedent-Additional ground-Legal claim-Can be raised first time before Appellate Tribunal-Order in Assessee’s own case for earlier year against-Order passed by Tribunal without benefit of rulings of High Courts and Supreme Court and Contrary thereto-Not to be followed-High Court order to be followed.
S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Issue not raised before the Commissioner (Appeals)-Reassessment-Validity-Application made as per Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27 the was admitted-Reassessment order was quashed. [S. 147, 148, Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27]
S. 254(1) : Appellate Tribunal-Powers-Delay was condoned-Due to illness and financial crisis and the death of his authorized representative-Non appearance before the lower authorities-Matter remanded to the Assessing Officer. [S. 144]
S. 254(1) : Appellate Tribunal-Duties-Faceless scheme-Non issue of notification-Till such time notification is issued as required under S. 255(8), the provisions of S. 255(7) are not activated the Tribunal has the jurisdiction to hear the instant appeal before it in physical form. [S. 255(7), 255(8) 255(9)]
S. 254(1) : Appellate Tribunal-Powers-Delay in filing appeal-Delay due to clarification filed by assessee-Rectification Application also pending-Delay condoned.
S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Special Audit-Barred by limitation-Legal ground-Admitted for adjudication. [S. 142(2A) 153]
S. 253: Appellate Tribunal-Condonation of delay-Counsel diagnosed with brain tumour-Counsel did not inform-Assessee cannot be penalized for lack of communication or inaction on the part of the Counsel-Sufficient and reasonable cause exist for condonation of delay. [S. 253(5)]
S. 253 : Appellate Tribunal-Monetary Limits For Filing Appeals by Department-Tax Effect Less Than Prescribed Limit-Appeal not maintainable. [Circular No. 17 Of 2019, Dated 8-8-2019]
S. 253 : Appellate Tribunal-Condonation of delay-Delay due to inaction of erstwhile authorised representative-Reasonable cause for delay-Delay condoned.
S. 253 : Appellate Tribunal-Condonation of delay-Commissioner (Appeals)-Form of appeal and limitation-Delay in filing appeal due to in-built E-filing portal of Department-Assessee not benefitted by the delay-Order was set aside. [S. 246, 249]