https://www.taxtmi.com/caselaws?id=773632 ITAT Raipur set aside CIT(Appeals) order dismissing assessee's appeal for non-prosecution. The tribunal held that CIT(Appeals) has statutory obligation under Section 251 to adjudicate appeals on merit and cannot summarily dismiss for non-prosecution. CIT(Appeals) must examine specific grounds of appeal and call for records before disposal. The matter was remanded with direction to decide on merits after providing reasonable opportunity to assessee. The decision was supported by Bombay HC precedent in CIT vs. Premkumar Arjundas Luthra case. en-us Fri, 27 Dec 2024 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773632 ITAT Raipur set aside CIT(Appeals) order dismissing assessee's appeal for non-prosecution. The tribunal held that CIT(Appeals) has statutory obligation under Section 251 to adjudicate appeals on merit and cannot summarily dismiss for non-prosecution. CIT(Appeals) must examine specific grounds of appeal and call for records before disposal. The matter was remanded with direction to decide on merits after providing reasonable opportunity to assessee. The decision was supported by Bombay HC precedent in CIT vs. Premkumar Arjundas Luthra case. Case-Laws Income Tax Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773632