https://www.taxtmi.com/caselaws?id=765943 The ITAT Raipur allowed the assessee's appeal against CIT(A)'s ex-parte dismissal for non-prosecution regarding unexplained capital gain u/s 45. The tribunal held that CIT(A) erred in summarily dismissing the appeal without examining merits, despite assessee's non-participation. ITAT ruled that u/s 251(1)(a)(b) and Explanation to s.251(2), CIT(A) has statutory obligation to adjudicate all issues arising from the impugned AO order on merits rather than dismiss for non-prosecution. The matter was remanded to CIT(A) for fresh disposal on merits. en-us Wed, 08 Jan 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765943 The ITAT Raipur allowed the assessee's appeal against CIT(A)'s ex-parte dismissal for non-prosecution regarding unexplained capital gain u/s 45. The tribunal held that CIT(A) erred in summarily dismissing the appeal without examining merits, despite assessee's non-participation. ITAT ruled that u/s 251(1)(a)(b) and Explanation to s.251(2), CIT(A) has statutory obligation to adjudicate all issues arising from the impugned AO order on merits rather than dismiss for non-prosecution. The matter was remanded to CIT(A) for fresh disposal on merits. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765943