https://www.taxtmi.com/caselaws?id=407638 The ITAT allowed the appeal for statistical purposes, setting aside the Commissioner's order and remanding the matter for a fresh decision on merits. The ITAT emphasized the obligation to decide appeals on merits and not dismiss them for non-prosecution, citing statutory provisions and principles of natural justice. The Commissioner was directed to consider the admissibility and maintainability of the appeal, along with all relevant documents, in the new order. en-us Wed, 05 May 2021 00:00:00 +0530 Mon, 17 May 2021 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407638 The ITAT allowed the appeal for statistical purposes, setting aside the Commissioner's order and remanding the matter for a fresh decision on merits. The ITAT emphasized the obligation to decide appeals on merits and not dismiss them for non-prosecution, citing statutory provisions and principles of natural justice. The Commissioner was directed to consider the admissibility and maintainability of the appeal, along with all relevant documents, in the new order. Case-Laws Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407638