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%…

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