RITHA SABAPATHY Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Assessee has filed this Tax Case (Appeal) under Section 260-A of the Income Tax Act aggrieved by the order dated 18th August, 2016, passed by the learned Income Tax Appellate Tribunal for the Assessment Year 2010-2011, dismissing the appeal of the Assessee, not on merits, but, for want of prosecution. The following substantial question of law is framed for our consideration:-

(2.) Having heard the learned counsel appearing for the parties, we are satisfied that the impugned order of the Tribunal deserves to be set aside and the matter deserves to be remanded to the Tribunal for hearing the matter on merits.

(3.) Section 254 of the Act empowers the Tribunal to pass such orders 'as it thinks fit' after giving both the parties an opportunity of being heard. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 is quoted below for ready reference:-