Appeal Cannot Be Dismissed for Non-Appearance Without Merits Review: ITAT Chennai

Suresh Kumar Vs ITO (ITAT Chennai) CIT(A) Can’t Dismiss Appeal for Non-Prosecution — Chennai ITAT Restores 147 r/w 144B Assessment for Fresh Decision The Chennai ITAT (C Bench) partly allowed the appeal of Shri Suresh Kumar (AY 2019-20) and set aside the ex-parte order of the CIT(A), holding that an appeal cannot be dismissed in limine for non-prosecution without adjudicating the issues on merits. The AO had completed a best-judgment assessment u/s 147 r/w 144 & 144B, determining total income at ₹2.55 crore, after reopening the case on the basis of information regarding sale of immov...