Dismissal of Income Tax Appeal for Non-Prosecution without considering on Merits: Kerala HC restores matter to ITAT [Red Order]

Section 254 of the Income Tax Act, the Appellate Tribunal was statutorily obliged to consider all appeals on merits and the dismissal for non-prosecution, without considering the merits of the appeal, was not legally sustainable
Income Tax - Income Tax Appeal - ITAT - Kerala High Court - taxscan

The Kerala High Court restored the matter to Income Tax Appellate Tribunal ( ITAT ) as the tribunal had dismissed the Income Tax Appeal for non-prosecution without considering its merits. The appellant was engaged in Software Development and Export of IT enabled services for which it had claimed deduction under Section 10B as a 100%…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader