{"id":20682,"date":"2021-07-26T14:03:29","date_gmt":"2021-07-26T08:33:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/daryapur-shetkari-sahakari-ginning-and-pressing-factory-v-acit2021-432-itr-130-319-ctr-70-198-dtr-125-bom-hc\/"},"modified":"2021-07-26T14:03:29","modified_gmt":"2021-07-26T08:33:29","slug":"daryapur-shetkari-sahakari-ginning-and-pressing-factory-v-acit2021-432-itr-130-319-ctr-70-198-dtr-125-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daryapur-shetkari-sahakari-ginning-and-pressing-factory-v-acit2021-432-itr-130-319-ctr-70-198-dtr-125-bom-hc\/","title":{"rendered":"Daryapur Shetkari Sahakari Ginning and Pressing Factory v. ACIT(2021) 432 ITR 130 \/ 319 CTR 70 \/ 198 DTR 125 (Bom.)(HC)"},"content":{"rendered":"<p>On appeal the High Court that the Tribunal was not justified in dismissing the appeals in limine for non-appearance of the Assessee holding that the assessee is not interested in prosecuting the appeals; Tribunal was duty bound to decide the appeals on merits after hearing the Revenue. Matter remanded back to CIT(A).(ITA No. 12 to 14 of 2020, dt. 24-11-2020). (AY. 2002-03,\u00a0 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-ex parte order-Tribunal is required to dispose of the appeal on merits after hearing the respondent-Order passed by Tribunal holding that the Assessee is not interested in prosecuting the appeals is unsustainable. [ITAT R. 24] <\/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-20682","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5nA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20682","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=20682"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20682\/revisions"}],"predecessor-version":[{"id":20683,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20682\/revisions\/20683"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}