Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
ITAT held that the CIT(A)'s ex parte order dismissing the assessee's appeal without adjudicating merits violates Section 250(6). The appellate order lacks substantive reasoning and fails to address the core issues. While the assessee's non-compliance with notices contributed to the procedural lapse, the CIT(A)'s order is unsustainable. The tribunal set aside the order and remanded the matter back to CIT(A) for fresh adjudication, directing a comprehensive review of the appeal on merits after providing opportunities to both parties. The assessee's appeal was allowed for statistical purposes, mandating a de novo examination of the underlying tax dispute.
ITAT held that the CIT(A)'s ex parte order dismissing the assessee's appeal without adjudicating merits violates Section 250(6). The appellate order lacks substantive reasoning and fails to address the core issues. While the assessee's non-compliance with notices contributed to the procedural lapse, the CIT(A)'s order is unsustainable. The tribunal set aside the order and remanded the matter back to CIT(A) for fresh adjudication, directing a comprehensive review of the appeal on merits after providing opportunities to both parties. The assessee's appeal was allowed for statistical purposes, mandating a de novo examination of the underlying tax dispute.
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