Held that dismissal of the appeals in limine, which is not permissible under law. Therefore, the Commissioner (Appeals) was to decide the appeals afresh on the merits by way of speaking orders as per procedure provided under section 250(6) of the Act. The assessee shall be given an opportunity of being heard on the merits. (AY.2006-07, 2008-09, 2009-10)
Rakesh Gupta v. Dy. CIT (2021) 92 ITR 63 (SN) (Delhi)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Failure to appear before CIT(A)-Dismissal of appeal in limine-Order set aside-CIT(A) is directed to decide appeal on merits. [S. 250(6), 251]