https://www.taxtmi.com/caselaws?id=771293 ITAT Hyderabad set aside CIT(A)'s dismissal of appeal for want of prosecution. The tribunal held that CIT(A) erred in summarily dismissing the appeal without adjudicating specific grounds raised by the assessee company. Despite the assessee's failure to participate in proceedings before the first appellate authority, ITAT ruled that appeals cannot be dismissed merely for non-prosecution without examining merits. Relying on SC precedent in CIT v. S. Chennappa Mudaliar, the tribunal emphasized that appellate authorities must decide appeals on merits regarding both facts and law. Matter remanded to CIT(A) with directions to re-decide through speaking order after affording reasonable hearing opportunity to the assessee. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 21 May 2025 11:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771293 ITAT Hyderabad set aside CIT(A)'s dismissal of appeal for want of prosecution. The tribunal held that CIT(A) erred in summarily dismissing the appeal without adjudicating specific grounds raised by the assessee company. Despite the assessee's failure to participate in proceedings before the first appellate authority, ITAT ruled that appeals cannot be dismissed merely for non-prosecution without examining merits. Relying on SC precedent in CIT v. S. Chennappa Mudaliar, the tribunal emphasized that appellate authorities must decide appeals on merits regarding both facts and law. Matter remanded to CIT(A) with directions to re-decide through speaking order after affording reasonable hearing opportunity to the assessee. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771293