https://www.taxtmi.com/caselaws?id=759657 ITAT Pune set aside NFAC's ex-parte dismissal of appeal for non-prosecution. The tribunal held that CIT(A) under section 251(1)(a) must adjudicate issues by confirming, annulling, reducing or enhancing additions, and cannot remand matters back. However, section 250(6) mandates clear determination points, decisions and reasons. Following Supreme Court precedent in Chandra Kishore Jha case, statutory procedures must be followed precisely. NFAC lacked statutory authorization to terminate proceedings without addressing merits, violating section 250(6). Matter remanded to NFAC for de-novo consideration with minimum three hearing opportunities and speaking order requirement. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759657 ITAT Pune set aside NFAC's ex-parte dismissal of appeal for non-prosecution. The tribunal held that CIT(A) under section 251(1)(a) must adjudicate issues by confirming, annulling, reducing or enhancing additions, and cannot remand matters back. However, section 250(6) mandates clear determination points, decisions and reasons. Following Supreme Court precedent in Chandra Kishore Jha case, statutory procedures must be followed precisely. NFAC lacked statutory authorization to terminate proceedings without addressing merits, violating section 250(6). Matter remanded to NFAC for de-novo consideration with minimum three hearing opportunities and speaking order requirement. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759657