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Dismissing Appeal Without Hearing Violates Assessee's Right - ITAT

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....CIT(A) dismissed appeal ex-parte. ITAT set aside CIT(A)'s order and remanded matter to dispose appeal on merits, holding CIT(A) obligated to decide appeal on merits even if assessee did not prosecute appeal, lacking power to dismiss appeal for non-prosecution u/s 251.....

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