https://www.taxtmi.com/caselaws?id=762173 The ITAT set aside the CIT(Appeals) order dismissing the assessee's appeal for non-prosecution. The tribunal held that CIT(Appeals) has statutory obligation under Section 251(1)(a) and (b) to apply his mind to all issues arising from the impugned order and dispose appeals on merit. The CIT(Appeals) lacks power to summarily dismiss appeals for non-prosecution and must examine substantive issues. The matter was remanded to CIT(Appeals) for disposal on merits. en-us Thu, 21 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762173 The ITAT set aside the CIT(Appeals) order dismissing the assessee's appeal for non-prosecution. The tribunal held that CIT(Appeals) has statutory obligation under Section 251(1)(a) and (b) to apply his mind to all issues arising from the impugned order and dispose appeals on merit. The CIT(Appeals) lacks power to summarily dismiss appeals for non-prosecution and must examine substantive issues. The matter was remanded to CIT(Appeals) for disposal on merits. Case-Laws Income Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762173