{"id":14838,"date":"2021-01-03T16:31:14","date_gmt":"2021-01-03T16:31:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/khimchand-okchand-bhansali-v-ito-2020-82-itr-34-snmum-trib\/"},"modified":"2021-01-03T16:31:14","modified_gmt":"2021-01-03T16:31:14","slug":"khimchand-okchand-bhansali-v-ito-2020-82-itr-34-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/khimchand-okchand-bhansali-v-ito-2020-82-itr-34-snmum-trib\/","title":{"rendered":"Khimchand Okchand Bhansali v. ITO (2020) 82 ITR 34 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the Assessee had remained negligent in attending the Appellate proceedings despite being provided with various opportunities of\u00a0 being heard. However, keeping in view the principle of\u00a0 natural justice and keeping in mind the facts and circumstances, another opportunity was granted to the assessee\u00a0\u00a0 failing which The Commissioner (Appeals) shall be at liberty to adjudicate the appeal on the basis of\u00a0 material on record.( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals)  &#8211; Duties \u2013 Ex -parte order &#8211; Bogus purchases &#8211; If assessee fails to defend case Commissioner (Appeals) to adjudicate appeal on basis of  material on record [ S. 250 (6), 254(1)  ]<\/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-14838","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14838","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=14838"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14838\/revisions"}],"predecessor-version":[{"id":14839,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14838\/revisions\/14839"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}