Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
