Appeal Restored Because CIT(A) Cannot Dismiss for Non-Prosecution

Sharda Devi Singh Vs ITO (ITAT Raipur) Appeal Cannot Be Dismissed for Non-Prosecution: CIT(A) Must Decide on Merits The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that the CIT(A) has no power to dismiss an appeal merely for non-prosecution and is statutorily bound to adjudicate the appeal on merits by passing a reasoned order, even if the assessee fails to appear. In this case, the assessee’s appeal against an ex-parte reassessment order (treating cash deposits of about ₹77 lakh as unexplained under section 69) was dismissed by the CIT(A) solely due to non-compliance and...