https://www.taxtmi.com/highlights?id=48004 Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of appeal fee had not been placed on record - CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits and e-filed documents submitted time of e-filing of appeal must be treated as part of the record - remanded to CIT(A) en-us Thu, 18 Jul 2019 08:01:21 +0530 Thu, 18 Jul 2019 08:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48004 Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of appeal fee had not been placed on record - CIT(A) is not empowered to dismiss the appeal for non-prosecution of appeal and is obliged to dispose of the appeal on merits and e-filed documents submitted time of e-filing of appeal must be treated as part of the record - remanded to CIT(A) Highlights Income Tax Thu, 18 Jul 2019 08:01:21 +0530 https://www.taxtmi.com/highlights?id=48004