https://www.taxtmi.com/caselaws?id=375436 The appeal challenging the order by the Commissioner (Appeals) for the assessment year 2009-10, delayed due to health issues, was admitted for adjudication by the Appellate Tribunal ITAT Mumbai. The Commissioner (Appeals) was found to be incompetent in dismissing the appeal without deciding on merits, as per obligations under section 251 of the Income Tax Act. The Tribunal set aside the dismissal, restoring the appeal for de novo adjudication, emphasizing the necessity of deciding appeals on their merits. The assessee was granted the opportunity to contest the assessment order before the Commissioner (Appeals) with a directive for a fair hearing. en-us Wed, 16 Jan 2019 00:00:00 +0530 Fri, 17 Jan 2020 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375436 The appeal challenging the order by the Commissioner (Appeals) for the assessment year 2009-10, delayed due to health issues, was admitted for adjudication by the Appellate Tribunal ITAT Mumbai. The Commissioner (Appeals) was found to be incompetent in dismissing the appeal without deciding on merits, as per obligations under section 251 of the Income Tax Act. The Tribunal set aside the dismissal, restoring the appeal for de novo adjudication, emphasizing the necessity of deciding appeals on their merits. The assessee was granted the opportunity to contest the assessment order before the Commissioner (Appeals) with a directive for a fair hearing. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375436