https://www.taxtmi.com/caselaws?id=763845 ITAT Raipur set aside CIT(A)'s ex-parte dismissal of assessee's appeal challenging validity of reopening under section 147 and addition of 5% of total bank credits. The tribunal held that CIT(A) has statutory obligation under section 251 to decide appeals on merit and cannot summarily dismiss for non-prosecution. Following HC precedent, ITAT directed CIT(A) to dispose appeal on merits. Assessee's appeal allowed for statistical purposes with matter remanded back. en-us Thu, 26 Dec 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763845 ITAT Raipur set aside CIT(A)'s ex-parte dismissal of assessee's appeal challenging validity of reopening under section 147 and addition of 5% of total bank credits. The tribunal held that CIT(A) has statutory obligation under section 251 to decide appeals on merit and cannot summarily dismiss for non-prosecution. Following HC precedent, ITAT directed CIT(A) to dispose appeal on merits. Assessee's appeal allowed for statistical purposes with matter remanded back. Case-Laws Income Tax Thu, 26 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763845