CIT(Appeals) dismissed assessee's appeal for non-prosecution ...

CIT(Appeals) erred in dismissing appeal without considering merits despite assessee's participation. Order set aside for disposal on merits.

Case Laws Income Tax

July 30, 2024

CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to address specific issue raised by assessee, merely dismissing appeal without considering merits. u/s 251(1)(a), (b) and Explanation to Section 251(2), CIT(Appeals) is statutorily obligated to apply mind to all issues arising from impugned order. CIT(Appeals) lacks power to summarily dismiss appeal for non-prosecution, as per Premkumar Arjundas Luthra (HUF) judgment. Therefore, CIT(Appeals) order set aside with direction to dispose appeal on merits after providing reasonable opportunity to assessee to substantiate claim with evidence. Appeal allowed for statistical purposes.

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CIT(Appeals) dismissed assessee's appeal for non-prosecution ...

CIT(Appeals) erred in dismissing appeal without considering merits despite assessee's participation. Order set aside for disposal on merits.

Case Laws Income Tax

July 30, 2024

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