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. FULL TEXT OF THE ORDER OF ITAT LUCKNOW This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 19.12.2023...