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Keshalal Devakranbhai Patel v .ACIT ( 2020) 118 taxmann.com 223 ( Rajkot) (Trib)

S. 250 : Appeal – Commissioner (Appeals) – Duties – Dismissal of appeal merely on technical ground that written submission field by the assessee did not bear the signature of assessee is held to be not justified – Matter remanded to the file of CIT (A) to decide the issue on merit [ S.250(6), 271 AAA ]

The Tribunal held that the order of CIT (A) was very cryptic and did not adjudicate the issue on merits .  The CIT (A) ought to have adjourned the matter directing the assessee to file a signed written submissions . Accordingly the appeal of the assessee was allowed and the appeal is restored to the file of CIT (A) for fresh adjudication . ( ITA No. 124 / RJT/ 2017 dt . 28 -7 2020) (AY. 2012-13)