https://www.taxtmi.com/highlights?id=89108 ITAT set aside CIT(Appeals)/NFAC's ex parte dismissal of assessee's appeal, holding that the appellate authority lacks power to summarily dismiss an appeal for non-prosecution. The tribunal mandated a de novo adjudication, requiring CIT(Appeals)/NFAC to examine the appeal's merits comprehensively under Section 251 of the Income Tax Act. The order directs the appellate authority to pass a reasoned order within three months, emphasizing the statutory obligation to apply judicial mind to all issues, while cautioning the assessee to comply with future hearing notices. en-us Thu, 05 Jun 2025 08:25:37 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89108 ITAT set aside CIT(Appeals)/NFAC's ex parte dismissal of assessee's appeal, holding that the appellate authority lacks power to summarily dismiss an appeal for non-prosecution. The tribunal mandated a de novo adjudication, requiring CIT(Appeals)/NFAC to examine the appeal's merits comprehensively under Section 251 of the Income Tax Act. The order directs the appellate authority to pass a reasoned order within three months, emphasizing the statutory obligation to apply judicial mind to all issues, while cautioning the assessee to comply with future hearing notices. Highlights Income Tax Thu, 05 Jun 2025 08:25:37 +0530 https://www.taxtmi.com/highlights?id=89108