2020 (8) TMI 131

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....vocate ORDER RAKESH KUMAR JAIN, J. (Oral) The appellant has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act") for setting aside the order dated 09.01.2017 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 322/CHD/2016 whereby the appeal filed by the appellant was dismissed in default though as per Rule 24 of the Income Tax Appellate Trib....

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....to avail his remedy of filing an application to the Tribunal for the purpose of restoration of the appeal. We have heard counsel for the parties and after perusing the available record are of the considered opinion that the appellant has the statutory remedy of filing an application for restoration of appeal which was dismissed for non-prosecution and in view of Rule 24 of the Rules, there is no p....