S. 251 : Appeal-Commissioner (Appeals)-Powers-Dismissal of appeal for non appearance-Tribunal restored the matter to the file of the CIT (A) to decide afresh in the interest of natural justice.[S. 55A, 55C,254(1)]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Dismissal of appeal for non appearance-Tribunal restored the matter to the file of the CIT (A) to decide afresh in the interest of natural justice.[S. 55A, 55C,254(1)]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Claim of deduction under Section 54F-Commissioner (Appeals) directing Assessing Officer to verify and allow claim-Not tantamount to setting aside or remanding matter to Assessing Officer-No Violation of Section 251(1)(a)-Order of Commissioner (Appeals) upheld.[S. 251(1)(a)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order passed before commissioner (Appeals) due to miscommunication-bona fide reason of assessee for miscommunication-matter restored to AO and providing opportunity for hearing. [S. 250(6)] b
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Exparte order-In case of failure of assessee to reply to any notices, the CIT(A) is dutybound to adjudicate on available data instead of dismissal of appeal.[S. 250(6)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to A.O. to take remedial action for other Assessment year not sustainable.[S. 246A, 251]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Appeal arising from penalty order-Appeal to Appellate Tribunal-To be decided after finalization of Quantum Proceeding.[S. 253,254]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay of 9 years in filing appeal-Order sent to E-mail ID of accountant who had left job-Assessee came to know when refund of AY 2019-20 was proposed to be adjusted against demand of AY 2010-11-Assessee filed affidavit. Sufficient cause for not filing appeal within time. Matter remanded back to CIT(A) to pass order on merits, denovo. [S.80IB ,245, 251, Limitation Act ,1963 S.5]
S. 248: Appeal-Commissioner (Appeals)-Denying liability to deduct tax-Appeal is maintainable .[S. 90, 115A, 195, 206AA)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Deduction of tax at source-Credit-Intimation denying credit for tax at source-Appealable .[S. 143(1)]
S. 244A : Refunds-Interest on refunds-Interest on Income Tax Refund to be calculated till the Grant of Refund and not till the date of order .[S. 143(3), 243]