{"id":26303,"date":"2022-04-06T17:51:17","date_gmt":"2022-04-06T12:21:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rakesh-gupta-v-dy-cit-2021-92-itr-63-sn-delhitrib\/"},"modified":"2022-04-06T17:51:17","modified_gmt":"2022-04-06T12:21:17","slug":"rakesh-gupta-v-dy-cit-2021-92-itr-63-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rakesh-gupta-v-dy-cit-2021-92-itr-63-sn-delhitrib\/","title":{"rendered":"Rakesh Gupta v. Dy. CIT (2021) 92 ITR 63 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that dismissal of\u00a0 the appeals in limine, which is\u00a0 not permissible under law. Therefore, the Commissioner (Appeals) was to decide the appeals afresh on the merits by way of speaking orders as per procedure provided under section\u00a0250(6)\u00a0of the Act. The assessee shall be given an opportunity of being heard on the merits. (AY.2006-07, 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Failure to appear before CIT(A)-Dismissal of appeal in limine-Order set aside-CIT(A) is directed to decide appeal on merits. [S. 250(6), 251] <\/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-26303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Qf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26303","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=26303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26303\/revisions"}],"predecessor-version":[{"id":26304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26303\/revisions\/26304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}