https://www.taxtmi.com/caselaws?id=450747 The ITAT Raipur held that CIT(A) erred in dismissing the appeal for non-prosecution without considering merits. Despite the assessee's failure to appear on four occasions, the tribunal ruled that CIT(A) has statutory obligation under Sec.251(1)(a) and (b) to apply mind to all issues arising from the impugned order. The tribunal emphasized that CIT(A) lacks power to summarily dismiss appeals for non-prosecution and must dispose appeals on merit. The order was set aside with direction to decide on merits. Appeal allowed for statistical purposes. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450747 The ITAT Raipur held that CIT(A) erred in dismissing the appeal for non-prosecution without considering merits. Despite the assessee's failure to appear on four occasions, the tribunal ruled that CIT(A) has statutory obligation under Sec.251(1)(a) and (b) to apply mind to all issues arising from the impugned order. The tribunal emphasized that CIT(A) lacks power to summarily dismiss appeals for non-prosecution and must dispose appeals on merit. The order was set aside with direction to decide on merits. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450747