Court :
HC
Brief :
Held by the Hon`ble Court that, the Tribunal misread and misapplied rules, 19 and 20 of the 1963 Rules in holding that the assessee`s appeal not maintainable. Tribunal could have proceeded hearing the appeal ex-parte as per rule 24 but that was not done. Therefore Appellate tribunal was not justified in dismissing the appeal due to non-representation of assessee on the date of hearing before ITAT.
Citation :
Tribhuwan kumar & Others Vs. Commissioner of Income Tax & Others
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