ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits

Kandavara Abdul Basheer Vs ITO (ITAT Bangalore) The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) set aside the order of the CIT(A) dismissing the appeal of Kandavara Abdul Basheer, a non-resident individual, for AY 2016-17 on the ground of non-prosecution, and restored the matter for fresh adjudication. The assessee’s appeal before the CIT(A) arose from a reassessment framed under sections 147 read with 144C, involving additions towards unexplained portion of purchase consideration of immovable property, stamp duty and registration charges, and an addition under section 56(2)(...