Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
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