{"id":34878,"date":"2023-06-08T10:43:03","date_gmt":"2023-06-08T05:13:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dura-line-india-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-143-delhi-trib\/"},"modified":"2023-06-08T10:43:03","modified_gmt":"2023-06-08T05:13:03","slug":"dura-line-india-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-143-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dura-line-india-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-143-delhi-trib\/","title":{"rendered":"Dura Line India Pvt Ltd v. ACIT ( 2023) The Chamber\u2019s Journal \u2013 April \u2013 P. 143 ( Delhi)( Trib)"},"content":{"rendered":"<p>Held that in case of failure of assessee to reply any notices , the CIT(A) is duty bound to adjudicate on available data instead of dismissal of appeal .\u00a0 ( ITA No. 1757\/ Del\/ 2020 dt. \u00a023\/0\/3\/2023)( AY. 2016-17)<\/p>\n<p>\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013Duty bound to adjudicate on available data \u2013 Dismissal of appeal is not valid &#8211;  Matter remanded to the file of CIT(A) to decide on denovo consideration .[ S. 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-34878","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-94y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34878","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=34878"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34878\/revisions"}],"predecessor-version":[{"id":34879,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34878\/revisions\/34879"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}