Amit Ashok Dangat vs. ITO, Central Circle-2(2), Pune

Parties Involved

Facts Summary

Amit Ashok Dangat filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals), Pune-12 for Assessment Year 2020-21. The Learned Commissioner of Income Tax (Appeals) dismissed the appeal for non-compliance as the assessee failed to file a reply to multiple notices. The assessee did not appear on behalf of the assessee during the hearing. The Tribunal found that the Learned Commissioner of Income Tax (Appeals) dismissed the appeal without adjudicating on the grounds of appeal, which is mandatory under Section 250(6) of the Income Tax Act, 1961. The Hon'ble Bombay High Court has held that the Learned Commissioner of Income Tax (Appeals) is obliged to dispose of the appeal on merits and does not have the power to dismiss the appeal for non-prosecution.…

Legal Issues

• 1. Whether the Learned Commissioner of Income Tax (Appeals) has the power to dismiss the appeal for non-prosecution?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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