Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
CIT(A) dismissed appeal ex-parte. ITAT set aside CIT(A)'s order and remanded matter to dispose appeal on merits, holding CIT(A) obligated to decide appeal on merits even if assessee did not prosecute appeal, lacking power to dismiss appeal for non-prosecution u/s 251.
CIT(A) dismissed appeal ex-parte. ITAT set aside CIT(A)'s order and remanded matter to dispose appeal on merits, holding CIT(A) obligated to decide appeal on merits even if assessee did not prosecute appeal, lacking power to dismiss appeal for non-prosecution u/s 251.
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