CIT(A) cannot dismiss appeal for non-prosecution without disposing on merits

Boppana Ashok Kumar Vs ITO (ITAT Visakhapatnam) ITAT Vishakhapatnam held that dismissal of appeal by CIT(A) merely on account of non-prosecution by the assessee without disposing off on merits is not justifiable. Accordingly, order set aside and matter restored to CIT(A) for fresh adjudication. Facts- During the course of assessment proceedings, AO observed that the assessee had disclosed gross agricultural income of Rs.28,44,127/- in his return of income for the year under consideration. However, AO observed that the assessee had not mentioned about any expenses incurred against the earning o...