On appeal, Commissioner (Appeals) summarily dismissed matter ex parte by observing that order of Assessing Officer was to be confirmed as appellant has neither attended nor filed any adjournment letter or filed any clarification even before Commissioner (Appeals) on date of hearing. Tribunal remitted the appeal to file of Commissioner (Appeals) for re adjudication. (AY. 2015-16)
Children Aid Society Employees Co-operative Credit Society Ltd. v. ITO (2020) 183 ITD 616 (Mum.)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Ex parte dismissal of appeal-Matter remanded to CIT(A) to re adjudicate the appeal on merit. [S. 80P(2)(a)(i)]