https://www.taxtmi.com/caselaws?id=755364 The ITAT Raipur allowed the assessee's appeal for statistical purposes, setting aside the CIT(Appeals) order that dismissed the appeal for non-prosecution in a case involving unexplained cash credit under Section 68. The tribunal held that CIT(Appeals) has a statutory obligation under Section 251(1)(a) and (b) to dispose appeals on merit and apply his mind to all issues arising from the impugned order. The tribunal ruled that CIT(Appeals) lacks power to summarily dismiss appeals for non-prosecution and directed disposal on merits. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755364 The ITAT Raipur allowed the assessee's appeal for statistical purposes, setting aside the CIT(Appeals) order that dismissed the appeal for non-prosecution in a case involving unexplained cash credit under Section 68. The tribunal held that CIT(Appeals) has a statutory obligation under Section 251(1)(a) and (b) to dispose appeals on merit and apply his mind to all issues arising from the impugned order. The tribunal ruled that CIT(Appeals) lacks power to summarily dismiss appeals for non-prosecution and directed disposal on merits. Case-Laws Income Tax Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755364