https://www.taxtmi.com/caselaws?id=798293 Commissioner (Appeals) cannot dismiss an income-tax appeal for non-prosecution where it has not been withdrawn and contains substantive grounds challenging reassessment proceedings and additions. Non-compliance with subsequent notices does not remove the appellate obligation to decide the grounds raised on their merits. Dismissal without addressing those grounds is unsustainable. Fresh adjudication is required after giving the assessee an opportunity to substantiate the contentions. en-us Mon, 31 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798293 Commissioner (Appeals) cannot dismiss an income-tax appeal for non-prosecution where it has not been withdrawn and contains substantive grounds challenging reassessment proceedings and additions. Non-compliance with subsequent notices does not remove the appellate obligation to decide the grounds raised on their merits. Dismissal without addressing those grounds is unsustainable. Fresh adjudication is required after giving the assessee an opportunity to substantiate the contentions. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798293