TIRUPATI ENGINEERS AND CONTRUCTIONS,SANGRUR vs. ITO, SANGRUR
In the result, the appeal is allowed for statistical purposes
ITA 138/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh23 Sept 2025AY 2012-13
Bench: the Ld. CIT(A). The Ld. CIT(A) submitted that during appellate proceedings, several notices under Section 250 were issued but the assessee failed to file any written submissions or attend hearings. Considering repeated non-compliance, the CIT(A) held that the assessee was not interested in prosecuting the appeal. Relying on judicial precedents, it was observed that an appeal requires active prosecution and mere filing is insufficient. As the assessee provided no evidence or arguments in sup
For Appellant: Shri Vibhor Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 147Section 148Section 250Section 44A
disallowed partners’ salary and interest due to absence of a certified copy of the partnership deed. Interest under sections 234A, 234B, and 234D
