https://www.taxtmi.com/caselaws?id=401175 The Appellate Tribunal set aside the dismissal of the assessee's appeal by the Commissioner of Income Tax (Appeals) (CIT(A)) for non-appearance, directing the CIT(A) to hear the appeal on its merits. The Tribunal emphasized the obligation of the CIT(A) to address all issues raised in the appeal and not dismiss appeals for non-prosecution. The matter was remanded back to the CIT(A) for fresh consideration on the additions made by the Assessing Officer (A.O), including the addition of commission income on sales and the adhoc disallowance of alleged unexplained expenditure. en-us Fri, 16 Oct 2020 00:00:00 +0530 Mon, 30 Nov 2020 10:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401175 The Appellate Tribunal set aside the dismissal of the assessee's appeal by the Commissioner of Income Tax (Appeals) (CIT(A)) for non-appearance, directing the CIT(A) to hear the appeal on its merits. The Tribunal emphasized the obligation of the CIT(A) to address all issues raised in the appeal and not dismiss appeals for non-prosecution. The matter was remanded back to the CIT(A) for fresh consideration on the additions made by the Assessing Officer (A.O), including the addition of commission income on sales and the adhoc disallowance of alleged unexplained expenditure. Case-Laws Income Tax Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401175