https://www.taxtmi.com/caselaws?id=776693 The ITAT Mumbai held that the CIT(A) lacks the authority to dismiss an appeal for non-prosecution and must adjudicate all assessment issues on merits. In a case involving unexplained cash deposits under section 68, the appellant was granted another opportunity to explain the source of funds after submitting that the deceased husband managed the business and made the deposits. The matter was remitted to the CIT(A) for fresh adjudication, with directions to provide two more chances to the appellant and complete the assessment on merits. The appeal was allowed for statistical purposes. en-us Tue, 07 Jan 2025 00:00:00 +0530 Sat, 16 Aug 2025 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776693 The ITAT Mumbai held that the CIT(A) lacks the authority to dismiss an appeal for non-prosecution and must adjudicate all assessment issues on merits. In a case involving unexplained cash deposits under section 68, the appellant was granted another opportunity to explain the source of funds after submitting that the deceased husband managed the business and made the deposits. The matter was remitted to the CIT(A) for fresh adjudication, with directions to provide two more chances to the appellant and complete the assessment on merits. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776693