CIT(A) dismissed appeal ex-parte. ITAT set aside CIT(A)'s order ...
Dismissing Appeal Without Hearing Violates Assessee's Right - ITAT
December 30, 2024
Case Laws Income Tax AT
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.
View Source