CIT(A) Cannot Dismiss Appeal for Non-Prosecution & Obliged to Dispose of Appeal on Merits

Pahari Mata Sahkari Awas Samiti Ltd. Vs ACIT (ITAT Lucknow)

The Commissioner (Appeals) is duty bound to dispose of the appeal through a speaking order on merits on all the points which arose for determination in the appellate proceedings, including on all grounds of appeal; and that the Commissioner (Appeals) is not empowered to dismiss the appeal for non-prosecution and is obliged to dispose of appeal on merits.

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