{"id":14836,"date":"2021-01-03T16:29:16","date_gmt":"2021-01-03T16:29:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashokkumar-kalubhai-nakrani-v-ito-202082-itr-7-sn-surat-trib\/"},"modified":"2021-01-03T16:29:16","modified_gmt":"2021-01-03T16:29:16","slug":"ashokkumar-kalubhai-nakrani-v-ito-202082-itr-7-sn-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashokkumar-kalubhai-nakrani-v-ito-202082-itr-7-sn-surat-trib\/","title":{"rendered":"Ashokkumar Kalubhai Nakrani v. ITO (2020)82 ITR 7 (SN) (Surat) (Trib)"},"content":{"rendered":"<p>CIT (A) dismissed the appeal in limine on the ground that the assessee did not comply with the summons issued to\u00a0 him and did not appear before him.\u00a0 On appeal the Tribunal held that\u00a0 as per S. 250 (6) of the Act , The Commissioner (Appeals) was required to formulate points in dispute, and thereafter record reasons on such points. even while passing ex parte order\u00a0\u00a0 he\u00a0 ought to have decided the appeal on the merits instead of\u00a0 dismissing it in\u00a0 Limine for want of\u00a0 prosecution. Tribunal also held that the CIT (A) failed to adhere to the mandatory procedure contemplated in section\u00a0250(6) of the Act\u00a0\u00a0\u00a0 Hence\u00a0 the order was not sustainable and was set aside with direction for fresh adjudication.( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals)  -Duties \u2013 Ex -parte  order -Mandatory procedure to formulate points in dispute and thereafter record reasons on  such points \u2014 Failure to appear on appointed day  ,  CIT (A )  cannot dismiss the appeal in Limine &#8211;  He  ought to have decided on merits . [ S. 131,  250(6) ] <\/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-14836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ri","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14836","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=14836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14836\/revisions"}],"predecessor-version":[{"id":14837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14836\/revisions\/14837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}