RAVI KUMAR KUMHAR,JANJGIR-CHAMPA vs. INCOME TAX OFFICER, WARD-2(1), BILASPUR, BILASPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 36/RPR/2024[2014-15]Status: DisposedITAT Raipur21 Mar 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.36/Rpr/2024 "नधा"रण वष" / Assessment Year : 2014-15 Ravikumar Kumhar Ward No.02, Darri Road, Naila, Jangir-Champa-495668 Pan: Jfypk3987N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 114Section 147
260 where it was observed that though the Act does not given any power of dismissal, it is
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Ravikumar Kumhar Vs. ITO, Ward-2(1), Bilaspur axiomatic that no court or tribunal is supposed to continue a proceedings before it when the party who has moved it has not appeared nor cared to remain present. The dismissal, therefore