https://www.taxtmi.com/caselaws?id=407639 The ITAT set aside the Ld. Commissioner's order dismissing the appeal for non-prosecution and remanded the matter back to the Ld. Commissioner to decide the appeal on merits, ensuring adherence to principles of natural justice and statutory provisions. The ITAT emphasized that the Ld. Commissioner should have considered the merits of the case before passing an ex-parte order, leading to the appeal being allowed for statistical purposes. The Ld. Commissioner was directed to pass a fresh order on the admissibility and maintainability of the appeal, considering all documents submitted by the assessee and providing reasons for the decision. en-us Wed, 05 May 2021 00:00:00 +0530 Mon, 17 May 2021 08:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407639 The ITAT set aside the Ld. Commissioner's order dismissing the appeal for non-prosecution and remanded the matter back to the Ld. Commissioner to decide the appeal on merits, ensuring adherence to principles of natural justice and statutory provisions. The ITAT emphasized that the Ld. Commissioner should have considered the merits of the case before passing an ex-parte order, leading to the appeal being allowed for statistical purposes. The Ld. Commissioner was directed to pass a fresh order on the admissibility and maintainability of the appeal, considering all documents submitted by the assessee and providing reasons for the decision. Case-Laws Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407639