Dismissal of appeal

Tax queries 412 views 1 replies

can CIT(A) dismiss an appeal ex parte (non attendence)  inspite of written submission given, if no, please let me know with case laws

Replies (1)

if a written submission was filed on the date of hearing, the appeal cannot be dismissed exparte. The CITA is bound to consider the written submissions since filing of written submission cannot be considered non appearance by Appellant.

Two reliefs can be attempted.

1. You can file a petiton before the CITA for reinstatement of Appeal to be heard or disposed of based on the grounds of appeal and other written submissions and evidences filed.

2. You can go on second appeal before ITAT on merits.

 


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