https://www.taxtmi.com/caselaws?id=782624 ITAT Delhi set aside the ex parte order of CIT(A) passed for non-prosecution, holding that under ss. 250 and 251, CIT(A) is mandated to adjudicate appeals on merits and lacks jurisdiction to dismiss them for default. The Tribunal clarified that CIT(A) must examine all issues arising from the assessment order, irrespective of whether specifically raised by the assessee. Without expressing any view on the taxability of unexplained money u/s 69A r.w.s. 115BBE, ITAT remanded the matter to the AO for de novo assessment. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 02 Dec 2025 10:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782624 ITAT Delhi set aside the ex parte order of CIT(A) passed for non-prosecution, holding that under ss. 250 and 251, CIT(A) is mandated to adjudicate appeals on merits and lacks jurisdiction to dismiss them for default. The Tribunal clarified that CIT(A) must examine all issues arising from the assessment order, irrespective of whether specifically raised by the assessee. Without expressing any view on the taxability of unexplained money u/s 69A r.w.s. 115BBE, ITAT remanded the matter to the AO for de novo assessment. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782624