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    <title>2022 (5) TMI 1346 - ITAT RAIPUR</title>
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    <description>The ITAT set aside the CIT(Appeals) order dismissing the appeal for non-prosecution, directing a de novo disposal of the appeal on merits. The ITAT emphasized the CIT(Appeals)&#039; statutory obligation to consider all issues raised by the appellant, citing a similar case judgment from the Hon&#039;ble High Court of Bombay. The ITAT stressed the importance of due process and the appellant&#039;s right to be heard, allowing the appeal for statistical purposes.</description>
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      <description>The ITAT set aside the CIT(Appeals) order dismissing the appeal for non-prosecution, directing a de novo disposal of the appeal on merits. The ITAT emphasized the CIT(Appeals)&#039; statutory obligation to consider all issues raised by the appellant, citing a similar case judgment from the Hon&#039;ble High Court of Bombay. The ITAT stressed the importance of due process and the appellant&#039;s right to be heard, allowing the appeal for statistical purposes.</description>
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