https://www.taxtmi.com/caselaws?id=751223 The ITAT Raipur allowed the assessee's appeal against the CIT(Appeals) who had dismissed the appeal for non-prosecution. The ITAT held that under Sections 251(1)(a), 251(1)(b), and 251(2) of the Act, the CIT(Appeals) has a statutory obligation to decide appeals on merit and cannot summarily dismiss them for non-prosecution. The CIT(Appeals) failed to apply his mind to the issues raised in the impugned order. The ITAT set aside the CIT(Appeals) order and directed fresh disposal on merits, allowing the assessee to raise additional grounds and ensuring reasonable opportunity of hearing. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751223 The ITAT Raipur allowed the assessee's appeal against the CIT(Appeals) who had dismissed the appeal for non-prosecution. The ITAT held that under Sections 251(1)(a), 251(1)(b), and 251(2) of the Act, the CIT(Appeals) has a statutory obligation to decide appeals on merit and cannot summarily dismiss them for non-prosecution. The CIT(Appeals) failed to apply his mind to the issues raised in the impugned order. The ITAT set aside the CIT(Appeals) order and directed fresh disposal on merits, allowing the assessee to raise additional grounds and ensuring reasonable opportunity of hearing. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751223