CIT(A) Can’t Dismiss Appeal for Non-Prosecution Without Merits: ITAT Chandigarh Remands Case

Swaran Kaur Vs ITO (ITAT Chandigarh) The appeal was filed by the assessee against the order dated 03.12.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2021–22. The assessee contended that there was no mala fide intention in failing to comply with hearing notices and explained the substantive grounds raised against the assessment. The assessee stated that she had sold rural agricultural land situated approximately 8 kilometers away from the municipal corporation limits. Relying on section 2(14) of the Income Tax Act, 1961,...