https://www.taxtmi.com/caselaws?id=754373 ITAT Lucknow allowed the assessee's appeal against CIT(A) NFAC Delhi's ex-parte dismissal regarding additions under section 43CA for higher interest paid to relatives. The tribunal held that CIT(A) violated natural justice by dismissing the appeal without proper opportunity, ignoring the adjournment application dated 18.12.2023, and passing a non-speaking order on 19.12.2023. The tribunal ruled that CIT(A) cannot dismiss appeals for non-prosecution and must decide on merits under sections 250-251 of IT Act. Matter remitted to CIT(A) for fresh adjudication within two months with adequate hearing opportunity. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 21 Jun 2024 23:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754373 ITAT Lucknow allowed the assessee's appeal against CIT(A) NFAC Delhi's ex-parte dismissal regarding additions under section 43CA for higher interest paid to relatives. The tribunal held that CIT(A) violated natural justice by dismissing the appeal without proper opportunity, ignoring the adjournment application dated 18.12.2023, and passing a non-speaking order on 19.12.2023. The tribunal ruled that CIT(A) cannot dismiss appeals for non-prosecution and must decide on merits under sections 250-251 of IT Act. Matter remitted to CIT(A) for fresh adjudication within two months with adequate hearing opportunity. Case-Laws Income Tax Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754373