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ITAT Has No Power To Dismiss Appeal For Non-Appearance: Bombay High Court

Bharat Petroleum Corporation Ltd vs. ITAT (Bombay High Court)Tribunal has no power to dismiss appeal for non-appearance of appellant. It has to deal with the merits. An application for recall of an ex-parte dismissal order is under s. 254(2) & must be filed within 4 years from the date of the order. The Tribunal must permit “mentioning” of matters
The assessee’s appeal was fixed for hearing before the Tribunal on 4.12.2007. As nobody appeared for the assessee, the Tribunal dismissed the appeal for want of prosecution. The assessee filed a Miscellaneous Application before the Tribunal on 6.8.2012 seeking to recall the exparte order. The Tribunal dismissed the MA on the ground that the application for recall had been filed beyond a period of 4 years from the date of the ex-parte order. The assessee filed a Writ Petition contending that (a) the Tribunal had no power under Rule 24 to dismiss an appeal for want of prosecution, (ii) an application for recall of an ex-parte …

Last Date for filing income tax returns extended to 31st Oct 2013 where due date was 30.09.2013

The CBDT vide its order u/s 119 of Income Tax Act 2013 dated 24th October 2013 extends the due of furnishing report of audit and corresponding income tax returns from 30th September 2013 to 31st October 2013 where the same are furnished electronically. 
Copy of order enclosed

LAST DATE FOR RECTIFICATION OF MISMATCH IN 2A & 2B EXTENDED

The Value Added Tax Department has extended the last date for rectifying the mismatch in 2A & 2B to 31st October 2013

Extension of due date of filing of VAT return for 2nd Qtr of 2013-14

LAST DATE FOR FILING VAT RETURN FOR Second QUARTER OF 2013-14 EXTENDED

The Value Added Tax Department has vide Circular No. 18 dated 01.10.2013 extended the last date for filing online Return for the second quarter of  2013-14 in form DVAT-16 and DVAT-17 along with required annexures , and submission of hard copy of acknowledgement in Form DVAT-56 as per the schedule  .


Type of Dealer Last date for online filing Last date for filing Hard Copy GTO <Rs 1.00 crore for in the year 2012-13 25/11/2013 28/11/2013 GTO > Rs 1.00 crore but <Rs10 crore in the year 2012-13 20/11/2013 22/11/2013 GTO > Rs 10.00 crore in the year 2012-13 11/11/2013 18/11/2013

However it may be noted that the due date for depositing tax is not changed.
Copy of notification also available