The CIT (A)\u00a0 summarily dismissed the appeal stating that the defects were not rectified . The stay application was also rejected . The assessee challenged the order of the CIT (A) by filing writ petition . High Court set aside the order of CIT (A)\u00a0 and remitted that the appeal and stay application \u00a0\u00a0filed by the assessee to the CIT (A) for consideration and decision afresh on merit , with in six weeks from the date of filing of additional grounds of appeal. Till the orders were passed on stay application \u00a0\u00a0coercive steps for enforcing the impugned orders were directed to be kept in abeyance . ( WP No 3419 of 2019 (L) dt 7-1-2020 ) (AY. 2011-12 , & 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal – Commissioner (Appeals) \u2013 Duties- Rectification of defects \u2013 Power to grant stay \u2013 Dismissing the statutory appeal on grounds of limitation would result in failure of justice- Directed the CIT (A) to decide on merit . [ S.251 , Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14580","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Na","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14580"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14580\/revisions"}],"predecessor-version":[{"id":14581,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14580\/revisions\/14581"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}