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October 2024

Commissioner (Appeals) has to decide appeal on merits by passing a speaking order and does not have any power to dismiss appeal for non-prosecution.

By Jagdish T Punjabi, Chartered Accountant
Devendra Jain & Aditya Bhatt, Advocates
Reading Time 4 mins

49 Meda Raja KishorRaghuramy Reddy

[2024] 113ITR(T)258 (Panaji - Trib.)

ITA NO. 127 (PANJ.) OF 2022

A.Y.: 2014-14

DATE: 28th February, 2024

Commissioner (Appeals) has to decide appeal on merits by passing a speaking order and does not have any power to dismiss appeal for non-prosecution.

FACTS

The assessee had filed return of income electronically on 29th November, 2014 declaring total income of ₹37,60,840/-.The assessee’s case was selected for scrutiny proceedings. The assessee had failed to comply with the notices issued by the AO. The AO passed an ex-parte assessment order making the following additions:

  • ₹6,22,72,638/- under section 68 of the Act as unproved creditorsRead More
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