Order passed on merits without a speaking order cannot be sustained
Last updated: 07 November 2012
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Against ex parte dismissal of appeal:
a) For that on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in dismissing the appellant’s appeal for alleged non-pursuing of the appeal.
b) For that on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in dismissing the appellant’s appeal in limine without consideration of the subject issues on merit.”
3. We have heard rival submissions and gone through the orders of the authorities below.
We find that the order of CIT(A) is ex parte and even non-speaking order
Citation :
Dynamic Process Pvt. Ltd. (PAN: AACCD0599C) (Appellant) Vs. Assistant Commissioner of Income-tax, Circle-1, Hooghly (Respondent)
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CS Bijoy
Published in Income Tax
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