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Appeal Restored Because CIT(A) Cannot Dismiss for Non-Prosecution
Case Law Details
- Case Name
- Sharda Devi Singh Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Raipur
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Sharda Devi Singh Vs ITO (ITAT Raipur)
Appeal Cannot Be Dismissed for Non-Prosecution: CIT(A) Must Decide on Merits
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that the CIT(A) has no power to dismiss an appeal merely for non-prosecution and is statutorily bound to adjudicate the appeal on merits by passing a reasoned order, even if the assessee fails to appear.
In this case, the assessee’s appeal against an ex-parte reassessment order (treating cash deposits of about ₹77 lakh as unexplained under section 69) was dismissed by the CIT(A) solely due to non-compliance and...
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