CIT(Appeals) dismissed assessee's appeal for non-prosecution...

CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to address specific issue raised by assessee, merely dismissing appeal without considering merits. u/s 251(1)(a), (b) and Explanation to Section 251(2), CIT(Appeals) is statutorily obligated to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to summarily dismiss appeal for non-prosecution, as per Premkumar Arjundas Luthra (HUF) judgment. Therefore, CIT(Appeals) order set aside with direction to dispose appeal on merits after providing reasonable opportunity to assessee to substantiate claim with evidence. Appeal allowed for statistical purposes.