Assessment costs not imposed on assessee by Tribunal for ex parte appeal order remand. No legal question for appeal. The Gujarat HC dismissed Revenue's appeal against ITAT's judgment, which remanded proceedings to CIT (Appeals) due to an ex parte appeal order. HC noted ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment costs not imposed on assessee by Tribunal for ex parte appeal order remand. No legal question for appeal.
The Gujarat HC dismissed Revenue's appeal against ITAT's judgment, which remanded proceedings to CIT (Appeals) due to an ex parte appeal order. HC noted Tribunal should have imposed costs on assessee for seriousness in assessment. Appeal not entertained as no legal question arose, but Tribunal advised to consider observations in the future.
The Gujarat High Court dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's judgment. The Tribunal remanded the proceedings to the CIT (Appeals) due to an exparte appeal order. The High Court noted that the Tribunal should have imposed a fair amount of cost on the assessee to ensure seriousness in assessment proceedings. The appeal was not entertained as no question of law arose, but the Tribunal was advised to consider such observations in the future.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
