CIT(A) Cannot Dismiss Appeal in Limine, Delay of 189 Days Condoned: ITAT Raipur

Hem Lal Sahu Vs ITO (ITAT Raipur)

CIT(A) Cannot Dismiss Appeal in Limine- 189 Days’ delay condoned, matter remanded for fresh decision ITAT Raipur.

Raipur Tribunal held that CIT(A) has no power to dismiss an appeal in limine on account of delay or non-prosecution. Once an appeal is filed, it must be adjudicated on merits in accordance with law.

Assessee filed return declaring income of ₹1,32,250. Subsequently, notice u/s 148 was issued & reassessment was completed u/s 147 r.w.s. 144 on 21.03.2023 by making addition of

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