Assessing Officer imposed penalty under section 271B of the Act.\u00a0\u00a0 Assessee filed an appeal and also stay application before Commissioner (Appeals).\u00a0 Commissioner (Appeals) informed assessee that appeal was defective and defects had to be cured within 15 days. He also informed assessee that stay application was rejected in light of defective appeal and liberty was granted to file fresh stay application as and when defects were cured.\u00a0 Thereupon assessee filed fresh appeal as well as stay application within stipulated time.\u00a0 Commissioner (Appeals) again dismissed appeal filed by assessee stating that defects were not cured.\u00a0 Assessee filed writ petition and stated\u00a0 that it is now well settled that dismissing statutory appeals on technical grounds of limitation would not in any way advance interest of justice but admittedly result in failure of justice, etc.\u00a0 It pointed out that impugned action of Commissioner (Appeals) was per se illegal and improper. Allowing the petition the Court remitted the appeal filed by assessee as well as stay application, required for consideration and decision afresh on merits. (AY.\u00a0 2011-12, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal as defective and also stay application-Matter remitted to Commissioner (Appeals) for consideration and decision afresh on merits. [S. 271B, 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-19151","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4YT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19151","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=19151"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19151\/revisions"}],"predecessor-version":[{"id":19152,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19151\/revisions\/19152"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}