{"id":14582,"date":"2020-12-23T10:55:23","date_gmt":"2020-12-23T10:55:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/keshalal-devakranbhai-patel-v-acit-2020-118-taxmann-com-223-rajkot-trib\/"},"modified":"2020-12-23T10:55:23","modified_gmt":"2020-12-23T10:55:23","slug":"keshalal-devakranbhai-patel-v-acit-2020-118-taxmann-com-223-rajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/keshalal-devakranbhai-patel-v-acit-2020-118-taxmann-com-223-rajkot-trib\/","title":{"rendered":"Keshalal Devakranbhai Patel v .ACIT ( 2020) 118 taxmann.com 223 ( Rajkot) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the order of CIT (A) was very cryptic and did not adjudicate the issue on merits .\u00a0 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)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013  Duties \u2013 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 \u2013 Matter remanded to the file of CIT (A) to decide the issue on merit  [ S.250(6), 271 AAA ]<\/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-14582","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Nc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14582","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=14582"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14582\/revisions"}],"predecessor-version":[{"id":14583,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14582\/revisions\/14583"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}