https://www.taxtmi.com/caselaws?id=438470 The appeal filed by the assessee against the order of the Commissioner of Income-Tax (Appeals) was allowed by the Appellate Tribunal ITAT Raipur. The Tribunal found the dismissal of the appeal for non-prosecution by the CIT(Appeals) unjust, emphasizing the obligation to consider all issues and decide on merits. The order of the CIT(Appeals) was set aside, and the matter was restored for a de novo appellate proceeding, granting the assessee a reasonable opportunity to be heard. The appeal was allowed for statistical purposes. en-us Tue, 30 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438470 The appeal filed by the assessee against the order of the Commissioner of Income-Tax (Appeals) was allowed by the Appellate Tribunal ITAT Raipur. The Tribunal found the dismissal of the appeal for non-prosecution by the CIT(Appeals) unjust, emphasizing the obligation to consider all issues and decide on merits. The order of the CIT(Appeals) was set aside, and the matter was restored for a de novo appellate proceeding, granting the assessee a reasonable opportunity to be heard. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438470