SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

302 ITR 243/174 Taxman 568 has categorically held Rule 24 of the ITAT Rules 1963 as it stands, per se does not empower the Tribunal to dismiss an appeal for default in the absence of the appellant. iii). That considering the provisions of section 250(6) as upheld by the Supreme Court decision in CIT v. S. Chenniappa Mudaliar