CIT(A) Cannot Dismiss Appeal for Non Prosecution – Matter Remanded for Fresh Adjudication

Kiran Agrawal Vs ITO (ITAT Raipur) Assessee’s appeal before CIT(A) was dismissed ex-parte on the ground of non-prosecution, with no discussion or adjudication on merits. Assessee contended that hearing notices were sent to an incorrect e-mail ID, resulting in lack of opportunity. Tribunal noted that CIT(A) issued only one notice to the correct ID &  then dismissed the appeal summarily without examining any grounds or evidence. Relying on the Bombay High Court ruling in Premkumar Arjundas Luthra (HUF), Tribunal reiterated that CIT(A) has no power to dismiss an appeal for non-prosecution ...