What did the Tribunal hold?

The tribunal held that the CIT(A)'s order dismissing the appeal for want of prosecution without adjudicating on merits is not sustainable. The CIT(A) failed to follow the procedure laid down in Section 250(6) of the Income-tax Act.

The assessee's appeal before the CIT(A) was dismissed for want of prosecution. The CIT(A) did not adjudicate the appeal on merits. The original assessment order involved an addition of Rs. 35,69,775/-.

What were the issues?

Whether the CIT(A) can dismiss an appeal for want of prosecution without adjudicating the issues on merits. Whether the CIT(A) followed the prescribed procedure for disposing of an appeal.

Navrang Jewellers vs DCIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRAMOD KUMAR, HON’BLE VICE- & SHRI RAJPAL YADAV, HON’BLE

For Appellant: Shri Hemant R. Shah, AR

Hearing: 02/11/2018Pronounced: 30/11/2018

आदेशानुसार/ BY ORDER, TRUE COPY

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील!य अ"धकरण, अहमदाबाद / ITAT, Ahmedabad

Date of dictation- 02.11.2018… 2 pages dictation pad attached… 2. Date on which the typed draft is placed before the Dictating Member …02.11.2018….. Other Member …30.11.2018… 3. Date on which the approved draft comes to the Sr.P.S./P.S.-. …30.11.2018… 4. Date on which the fair order is placed before the Dictating Member for Pronouncement …30.11.2018….. 5. Date on which the file goes to the Bench Clerk…30.11.2018…. 6. Date on which the file goes to the Head Clerk……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the ord 8. Date of Despatch of the Order………………

NAVRANG JEWELLERS,AHMEDABAD vs. DCIT, CIRCLE-6(1), AHMEDABAD

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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