What did the Tribunal hold?

The ITAT held that the CIT(A) does not have the power to dismiss an appeal solely for non-attendance. The appeal should be decided on merits after providing a reasonable opportunity of hearing.

The assessee's appeal before the CIT(A) was dismissed for non-attendance. The assessee then appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal in limine for non-appearance of the assessee. The procedural correctness of the CIT(A)'s order.

Kanchan Bajirao Nikam vs DCIT | ITAT Pune 2020

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Ms. Nishtha Tiwari &, Ms. Shraddha Nichal

आदेश क� आदेश क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-5, Pune 4. The Pr. CIT, Pune-4, Pune. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “ए” / DR 5. ‘A’, ITAT, Pune; गाड� फाईल / Guard file. 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 30-07-2020 Sr.PS 2. Draft placed before author 30-07-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

KANCHAN BAJIRAO NIKAM,PUNE vs. DCIT, CIRCLE-12, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments