Held that the Commissioner (Appeals) had failed to adjudicate the grounds of appeal raised by the assessee and had merely dismissed the appeal. The order of the Commissioner (Appeals) was set aside for de novo adjudication after giving opportunity to the assessee. (AY.2014-15)
Meda Raja Kishor Raghuramy Reddy v.ACIT (2024)113 ITR 258 (Panaji)(Trib)
S.250: Appeal-Commissioner (Appeals)-Procedure-Unexplained investments-Unexplained money-Cash credits-Affidavit-Addition is deleted-Delay in filing the appeal is condoned-Commissioner (Appeals) does not have power to dismiss appeal for non-prosecution-[S. 68, 69A,115BBE, 250]
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