CIT(A) Cannot Dismiss Appeals Summarily: ITAT Jabalpur

Parmanand Nagwani Vs ITO (ITAT Jabalpur) CIT(A) Cannot Dismiss Appeals Summarily – ITAT Jabalpur Restores Three Years’ Cases for Fresh Adjudication Tribunal dealt with dismissal of appeals for non-prosecution by CIT(A). Assessee had not originally filed returns. After notices u/s 148, he filed returns, but AO completed assessments u/s 143(3) r.w.s. 147/144B making additions. Appeals filed before CIT(A) were dismissed ex parte for want of prosecution. Before Tribunal, Assessee argued that CIT(A) neither gave adequate opportunity nor passed a speaking order as mandated u/s 250(6), which requ...