Topic
ITAT Mumbai ruled that dismissing an appeal ex parte without considering an adjournment request breaches natural justice principles. The tribunal set aside the CIT(A)'s order and directed fresh adjudication, emphasizing procedural fairness in tax appellate proceedings.
ITAT Delhi holds that appellate authorities under Section 250(6) of the Income Tax Act must adjudicate appeals on merits and cannot dismiss them ex-parte merely for procedural non-compliance. The ruling reinforces natural justice principles, mandating a reasoned order even in cases of default, and remands the matter for fresh adjudication with an opportunity for the assessee to present evidence.
ITAT Pune condoned a 32-day delay in filing an appeal after the assessment order landed in the assessee's spam folder, reinforcing that procedural fairness must yield to substantial justice. The ruling sets a precedent for condonation of delay where technical glitches prevent actual notice, impacting taxpayers and revenue authorities alike.