https://www.taxtmi.com/caselaws?id=769648 ITAT Delhi held that CIT(A)'s order dismissing assessee's appeal ex parte without adjudicating merits was unsustainable under Section 250(6). The appellate authority cannot merely dismiss appeals for non-compliance with notices without examining substantive issues, as this deprives higher authorities of reasoned decisions. While acknowledging assessee's failure to comply with notices, ITAT emphasized CIT(A) must adjudicate appeals on merits. The CIT(A) order was set aside and matter remanded for fresh adjudication with proper opportunities to both parties. Appeal allowed for statistical purposes. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769648 ITAT Delhi held that CIT(A)'s order dismissing assessee's appeal ex parte without adjudicating merits was unsustainable under Section 250(6). The appellate authority cannot merely dismiss appeals for non-compliance with notices without examining substantive issues, as this deprives higher authorities of reasoned decisions. While acknowledging assessee's failure to comply with notices, ITAT emphasized CIT(A) must adjudicate appeals on merits. The CIT(A) order was set aside and matter remanded for fresh adjudication with proper opportunities to both parties. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769648