2012 (1) TMI 303

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....samy, CA Respondent by : Shri K.E.B. Rengarajan, Junior Standing Counsel O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In these appeals of the assessee, it assails orders dated 31.10.2011 of Commissioner of Income-Tax(Appeals)-V, Chennai, for the impugned assessment year. As per the assessee, the CIT(Appeals) had overlooked its request for adjournment and dismissed the appeals for n....

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.... Act, which prescribes the procedure to be followed by a CIT(Appeals), an order of CIT(Appeals) disposing of an appeal shall be in writing and should state the points for determination, the decision taken thereon and reasons for the decision. In other words, there is no power vested on CIT(Appeals) to dismiss the appeal of an assessee for non-prosecution or non-appearance. He has to deal with the ....