https://www.taxtmi.com/caselaws?id=428292 The appeal was dismissed by the Ld. CIT(A) due to non-prosecution by the assessee, who failed to comply despite multiple adjournments. The dismissal was justified based on legal precedents emphasizing the need to actively pursue appeals. The ITAT set aside the non-speaking order of the Ld. CIT(A) and directed a fresh decision, stressing the importance of passing speaking orders on merits and providing fair opportunities for the appellant to present their case. This case highlighted issues of compliance with statutory provisions, adequacy of opportunities during proceedings, and the necessity of reasoned orders in judicial decisions. en-us Wed, 21 Sep 2022 00:00:00 +0530 Tue, 27 Sep 2022 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428292 The appeal was dismissed by the Ld. CIT(A) due to non-prosecution by the assessee, who failed to comply despite multiple adjournments. The dismissal was justified based on legal precedents emphasizing the need to actively pursue appeals. The ITAT set aside the non-speaking order of the Ld. CIT(A) and directed a fresh decision, stressing the importance of passing speaking orders on merits and providing fair opportunities for the appellant to present their case. This case highlighted issues of compliance with statutory provisions, adequacy of opportunities during proceedings, and the necessity of reasoned orders in judicial decisions. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428292