Assessee had filed an application seeking condonation of delay in filing appeal before Tribunal. Tribunal dismissed the\u00a0 application on a presumption that since assessee could not attend proceedings and there was no one to press application, assessee was not interested in pursuing appeal. On appeal\u00a0 referring the judgement in\u00a0 CIT v. S. Chenniappa Mudaliar\u00a0[1969] 74 ITR 41 (SC)\u00a0 the Court held that\u00a0\u00a0 Tribunal was bound to give proper decision on question of fact as well as law on merits and it could not dismiss an appeal owing to default of appearance. Accordingly\u00a0\u00a0 the order of the Tribunal was to be set aside and matter was to be remanded back to Tribunal to decide issue on merits. \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1) : Appellate Tribunal-Duties-Condonation of delay-Dismissal of appeal for non attendance by the assessee-Order of dismissal was set aside-Matter was to be remanded back to Tribunal to decide issue on merits. [S. 254(2)] <\/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-38132","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9V2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38132","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=38132"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38132\/revisions"}],"predecessor-version":[{"id":38133,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38132\/revisions\/38133"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}