CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding Merits: ITAT Pune

Nimblelogik Pvt. Ltd. Vs ACIT (ITAT Pune) In a notable relief secured by Adv. Sachin P. Kumar, the Hon’ble Income Tax Appellate Tribunal, Pune Bench “A”, passed a significant order in ITA No. 2263/PUN/2025 for A.Y. 2022-23, reiterating the statutory obligation of the CIT(A) to decide appeals on merits and not dismiss them merely for non-prosecution. The assessee company, engaged in the business of transportation and logistics services, had filed its return declaring nil income. During scrutiny assessment under Section 143(3), the Assessing Officer made additions aggregating to Rs.1.50 cr...