Delhi HC: Tribunal Cannot Dismiss Appeal Merely for Want of Non-Prosecution - (02 Mar 2021)
DIRECT TAXATION
Delhi High Court has ruled that the tribunal cannot dismiss the Appeal merely for want of Non-Prosecution. The Court has opined that the order of the Income Tax Appellate Tribunal, dismissing the appeal of the petitioner for non-prosecution and not on merits, as the ITAT was required to do notwithstanding the non-appearance of the petitioner when the appeal was called for hearing, is violative of Rule 24 of Income Tax Appellate Tribunal Rules, 2017.
Tags : DELHI HIGH COURT DISMISSAL OF APPEAL
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