Held that the assessee had filed the appeal within time before the Bangalore Bench of the Tribunal and that appeal having been dismissed for want of jurisdiction, the time spent by filing an appeal before the Bangalore Bench which had no jurisdiction deserved to be condoned in terms of section\u00a05\u00a0of the\u00a0Limitation Act, 1963. Therefore, the delay was to be condoned and the appeal admitted for adjudication. Tribunal also held that \u00a0issues were not adjudicated on the merits. However, looking to the submissions of the assessee, the assessee had filed written submissions before the Commissioner (Appeals) to which he ought to have adverted and decided after considering. Therefore, the order was to be set aside and the grounds restored to the Commissioner (Appeals) for decision on the merits, in accordance with law, after affording the assessee adequate opportunity of being heard.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Not adjudicated on merits-Filed written submissions-Order is set aside and grounds restored to him for decision on merits, after affording adequate opportunity of being heard-Appeal filed before Bangalore bench-Time spent in filing appeal before Bangalore Bench is to be excluded-Delay in filing appeal is condoned.[S. 254(1)), Limitation Act, 1963, S.5] <\/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-50086","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50086","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=50086"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50086\/revisions"}],"predecessor-version":[{"id":50087,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50086\/revisions\/50087"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}