Appeal Dismissed Without Merits: ITAT Remands Case for Fresh Assessment

Advertisement 14 REELS Venkatboyanapalli JV Vs DCIT (ITAT Hyderabad) CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Ex-Parte Orders Set Aside & Matters Remanded for Fresh Adjudication Tribunal dealt with two appeals where CIT(A) had dismissed Assessee’s appeals for both years solely for “non-prosecution,” despite multiple adjournment requests. Assessment orders themselves were framed ex-parte u/s 144 due to non-response. Tribunal relied on the Bombay HC judgment in Premkumar Arjundas Luthra (HUF), holding that CIT(A) has no power to dismiss an appeal for non-prosecution &...