Summary
- The ITAT Delhi has ruled that the Commissioner of Income Tax (Appeals) cannot dismiss an appeal solely for non-compliance with notices.
- The tribunal emphasized that a reasoned order on merits must be provided under Section 250(6), regardless of the assessee's response.
- This decision reinforces the necessity for due process in tax appeals, ensuring that merits are evaluated even in cases of non-compliance.
- The ruling may lead to a shift in how appellate authorities handle cases where taxpayers fail to respond to notices.
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