Dismissal of the appeal by CIT(Appeals) for non-prosecution -...

Dismissal of the appeal by CIT(Appeals) for non-prosecution - The CIT(A) upheld the AO's decision due to the assessee's failure to respond to multiple hearing notices and provide necessary documents or submissions. The Tribunal, however, disagreed with the CIT(A)'s approach, emphasizing the obligation to dispose of the appeal on its merits rather than summarily dismissing it for non-prosecution. - The Tribunal set aside the CIT(A)'s order and directed a re-hearing on the merits of the appeal.