https://www.taxtmi.com/caselaws?id=756205 ITAT Raipur set aside CIT(Appeals) order dismissing assessee's appeal for non-prosecution despite four opportunities given to participate. ITAT held that while assessee adopted evasive approach, CIT(Appeals) cannot summarily dismiss appeals without examining merits. Under Section 251(1)(a)(b) and Explanation to Section 251(2), CIT(Appeals) has statutory obligation to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to dismiss appeals for non-prosecution and must dispose cases on merits. Matter remanded for fresh disposal with reasonable opportunity to assessee. Appeal allowed for statistical purposes. en-us Thu, 25 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756205 ITAT Raipur set aside CIT(Appeals) order dismissing assessee's appeal for non-prosecution despite four opportunities given to participate. ITAT held that while assessee adopted evasive approach, CIT(Appeals) cannot summarily dismiss appeals without examining merits. Under Section 251(1)(a)(b) and Explanation to Section 251(2), CIT(Appeals) has statutory obligation to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to dismiss appeals for non-prosecution and must dispose cases on merits. Matter remanded for fresh disposal with reasonable opportunity to assessee. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756205