Tribunal & Rules

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

Rule 19 & 20 Tribhuwan kumar & Others Vs. Commissioner of Income Tax & Others 04/03/2007 [2007] 294 ITR 401 (Raj) Case Fact:Whether, Appellate tribunal was justified in dismissing the appeal due to non-representation of assessee on the date of hearing before ITAT? Decision: 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.