{"id":54394,"date":"2025-05-19T06:45:01","date_gmt":"2025-05-19T01:15:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maa-chintpurni-mining-pvt-ltd-v-ito-2024-bcaj-september-61-ranchi-trib-avdesh-jain-v-ito-2024-167-taxmann-com-730-raipur-trib\/"},"modified":"2025-05-19T06:45:01","modified_gmt":"2025-05-19T01:15:01","slug":"maa-chintpurni-mining-pvt-ltd-v-ito-2024-bcaj-september-61-ranchi-trib-avdesh-jain-v-ito-2024-167-taxmann-com-730-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maa-chintpurni-mining-pvt-ltd-v-ito-2024-bcaj-september-61-ranchi-trib-avdesh-jain-v-ito-2024-167-taxmann-com-730-raipur-trib\/","title":{"rendered":"Maa Chintpurni Mining Pvt Ltd v.ITO( 2024) BCAJ \u2013 September \u2013 61 (Ranchi)( Trib) Avdesh Jain v. ITO ( 2024) 167 taxmann.com 730 ( Raipur)( Trib)"},"content":{"rendered":"<p>Held that section 250(6) of the Act , obligates the CIT(A) to state point for determination in appeal before him , the decision thereon and the reasons for determination. CIT(A) has no power to dismiss appeal of assessee on account of non -prosecution and without deciding on merits of the case . The matter is restored to the file of the CIT(A) to decide on merits .\u00a0\u00a0 ( AY. 2015 -16)(ITA No. 28\/ Ranchi \/2024 dt 13 -8 -2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013 Procedure -No power to dismiss the appeal on account of non -prosecution \u2013 Order of CIT(A) is set aside to decide 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-54394","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54394","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=54394"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54394\/revisions"}],"predecessor-version":[{"id":54395,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54394\/revisions\/54395"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}