https://www.taxtmi.com/caselaws?id=762378 ITAT Raipur set aside CIT(Appeals) ex-parte order dismissing assessee's appeal for non-prosecution despite six opportunities given. Court held that CIT(Appeals) failed to apply mind to specific issues and merely approved AO's observations summarily. ITAT ruled that under Section 251(1)(a)(b) and Explanation to Section 251(2), CIT(Appeals) has statutory obligation to decide appeals on merit and cannot summarily dismiss for non-prosecution. Matter remanded to CIT(Appeals) for fresh adjudication with reasonable opportunity to assessee. Appeal allowed for statistical purposes. en-us Wed, 09 Oct 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762378 ITAT Raipur set aside CIT(Appeals) ex-parte order dismissing assessee's appeal for non-prosecution despite six opportunities given. Court held that CIT(Appeals) failed to apply mind to specific issues and merely approved AO's observations summarily. ITAT ruled that under Section 251(1)(a)(b) and Explanation to Section 251(2), CIT(Appeals) has statutory obligation to decide appeals on merit and cannot summarily dismiss for non-prosecution. Matter remanded to CIT(Appeals) for fresh adjudication with reasonable opportunity to assessee. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762378