Case Number: ITA 2172/DEL/2022
Appellant: Romesh Yadav, Ghaziabad
Respondent: ACIT, Central Circle-14, New Delhi
Assessment Year: 2012-13
Date Filed: September 6, 2022
Order Type: Final Tribunal Order
Date of Order and Pronouncement: April 25, 2023
The case involves issues surrounding the dismissal of the appellant’s appeal by the CIT(A) due to non-appearance, despite the issuance of notices. The tribunal noted procedural shortcomings in the handling of the case by CIT(A), specifically the failure to confirm the service of notice and to consider merits. The tribunal directed a re-hearing and decision on the merits in accordance with legal standards set by the Income Tax Act, highlighting the importance of judicial diligence in the appellate process.
Romesh Yadav vs. ACIT, Central Circle-14, New Delhi – IT Appeal for AY 2012-13
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