CIT(A) Is Not a Dismissal Counter: ITAT Says Appeals Must Be Decided on Merits, Not Closed for Non-Compliance

Paresh Prashant Bhide Vs Ward-12(1) (ITAT Pune) “CIT(A) Is Not a Dismissal Counter” – ITAT Says Appeals Must Be Decided on Merits, Not Closed for Non-Compliance The Pune ITAT strongly reiterated that the CIT(A) cannot dismiss an appeal merely because the assessee failed to appear or respond to notices. Once an appeal is filed, the appellate authority is legally obligated to examine the issues raised and pass a reasoned order on merits. The assessee had argued that the original return was incorrectly filed by a mediator showing higher business income than actually earned, resulting in...