What did the Tribunal hold?

The ITAT held that the CIT(A) does not have the power to dismiss an appeal in limine for non-attendance. The appeal should be disposed of on merits even if the assessee is absent.

The assessee's appeal was dismissed by the CIT(A) for non-attendance. The assessee did not appear for the hearing before the ITAT either.

What were the issues?

Whether an appellate authority can dismiss an appeal solely for the non-appearance of the appellant without deciding on merits.

Umesh Dhondiram Shinde, Kolhapur vs ITO | ITAT Pune 2020

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

Before: SHRI R.S. SYAL

For Respondent: Ms. Nishtha Tiwari &, Shri Prathamesh J.Lawand

आदेश की प्रनिनलनप अग्रेनषि / Copy of the Order is forwarded to : 1. अपऩलधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. आयकर आयुक्त(अपील) / The CIT (Appeals)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur नवभधगऩय प्रनिनिनर्, आयकर अपऩलऩय अनर्करण, पपणे “SMC” / DR „SMC‟, 5. ITAT, Pune; गधर्ा फधईल / Guard file. 6. आदेशधिपसधर/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 11-06-2020 Sr.PS 2. Draft placed before author 11-06-2020 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. *

UMESH DHONDIRAM SHINDE,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2 (2), KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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