https://www.taxtmi.com/caselaws?id=772190 ITAT set aside CIT(Appeals)/NFAC's ex-parte dismissal of assessee's appeal for non-compliance without examining merits. Tribunal held that under Section 251(1)(a) and (b) and Section 251(2) Explanation, CIT(Appeals) has statutory obligation to decide appeals on merit and cannot summarily dismiss for non-prosecution. Matter remanded to CIT(Appeals)/NFAC for fresh adjudication following natural justice principles, with direction to pass order under Section 250(4) & (6) within three months. Assessee given final opportunity to comply with hearing notices. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772190 ITAT set aside CIT(Appeals)/NFAC's ex-parte dismissal of assessee's appeal for non-compliance without examining merits. Tribunal held that under Section 251(1)(a) and (b) and Section 251(2) Explanation, CIT(Appeals) has statutory obligation to decide appeals on merit and cannot summarily dismiss for non-prosecution. Matter remanded to CIT(Appeals)/NFAC for fresh adjudication following natural justice principles, with direction to pass order under Section 250(4) & (6) within three months. Assessee given final opportunity to comply with hearing notices. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772190