CIT(A) Cannot Dismiss Appeals Mechanically: ITAT Raipur Restores Penalty Appeal

Shree Hanuman Pulses Pvt. Ltd. Vs ITO (ITAT Raipur) Penalty u/s 271B Dispute Reopened – Appeal Restored for Fresh Adjudication- CIT(A) Cannot Summarily Dismiss Appeal; ITAT Raipur  restored the appeal to CIT(A) after finding that it was dismissed ex parte in violation of natural justice. Assessee had filed appeal against penalty order passed u/s 271B. CIT(A) issued several notices between June 2020 & May 2025, but no response was received from  Assessee, leading to ex parte dismissal on 27.05.2025. Before Tribunal,  Assessee was unrepresented, though an adjournment application was fi...