S. 254(1) : Appellate Tribunal-Powers-Limitation-Condonation of delay-Assessee’s CA expired-Assesssee made aware only upon intimation of penalty order-Assessee, a cardiac patient undergone treatment-Sufficient cause-Delay condoned. [S. 253]

S. 253 : Appellate Tribunal-Appeals-Legacy Dispute Resolution-Assessee opting to settle dispute under Vivad Se Vishwas Scheme and obtaining Form 4 from Department-Withdrawal of appeal allowed-If dispute unresolved assessee shall be at liberty to approach Tribunal for reinstitution of appeal .[S. 254(1) Direct Tax Vivad Se Vishwas Scheme, 2020]

S. 253 : Appellate Tribunal-Appeal by assessee-Assessee not putting appearance-Not adducing material before Tribunal to controvert findings-Order of CIT (A) justified.[S. 250]

S. 253 : Appellate Tribunal-Monetary limit-50 lakhs monetary limit for appeal by Department-Circular laying down limit applicable to retrospectively even to pending appeals. [CBDT Circular No. 17 Of 2019, Dated August 8, 2019] [S. 268A]

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]