https://www.taxtmi.com/caselaws?id=761246 The ITAT PUNE set aside the CIT(A)'s ex-parte dismissal of the assessee's appeal. Despite non-compliance with notices, the tribunal found reasonable cause existed. The CIT(A) failed to discuss merits regarding exclusion of Specified Domestic Transactions under Section 92BA by Finance Act 2017. Citing precedent, the tribunal held CIT(A) cannot dismiss appeals for non-prosecution and must examine all issues from the impugned order. The matter was remanded for fresh adjudication with proper hearing opportunity. en-us Tue, 22 Oct 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761246 The ITAT PUNE set aside the CIT(A)'s ex-parte dismissal of the assessee's appeal. Despite non-compliance with notices, the tribunal found reasonable cause existed. The CIT(A) failed to discuss merits regarding exclusion of Specified Domestic Transactions under Section 92BA by Finance Act 2017. Citing precedent, the tribunal held CIT(A) cannot dismiss appeals for non-prosecution and must examine all issues from the impugned order. The matter was remanded for fresh adjudication with proper hearing opportunity. Case-Laws Income Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761246