{"id":59358,"date":"2026-04-07T11:40:19","date_gmt":"2026-04-07T06:10:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cool-minds-technologies-p-ltd-v-acit-2025-305-taxman-567-kerhc\/"},"modified":"2026-04-07T11:40:19","modified_gmt":"2026-04-07T06:10:19","slug":"cool-minds-technologies-p-ltd-v-acit-2025-305-taxman-567-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cool-minds-technologies-p-ltd-v-acit-2025-305-taxman-567-kerhc\/","title":{"rendered":"Cool Minds Technologies (P.) Ltd. v. ACIT (2025) 305 Taxman 567 (Ker)(HC)"},"content":{"rendered":"<p>Tribunal dismissed assessee&#8217;s appeal for non-prosecution. On appeal the High Court held that\u00a0 Tribunal was statutorily obliged to consider all appeals on merits, and dismissal for non-prosecution, without considering merits of appeal, was legally unsustainable.Order of tribunal was set aside and directed to decide the appeal on merits. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Tribunal statutorily obliged to consider appeals on merits-Dismissal of appeal for non-prosecution without considering merits of appeal is legally unsustainable.[S. 10B, 260A] <\/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-59358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fro","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59358","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=59358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59358\/revisions"}],"predecessor-version":[{"id":59359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59358\/revisions\/59359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}