CIT(A) Can’t dismiss Appeal for Non-Appearance Without Addressing issues on Merits

MARC Laboratories Ltd. Vs DCIT (ITAT Delhi)

The case of MARC Laboratories Ltd. vs. DCIT before the ITAT Delhi revolves around the authority of the Commissioner of Income Tax (Appeals) to dismiss appeals on grounds of non-prosecution. This article delves into the detailed analysis of the case, shedding light on the key arguments and the tribunal’s ruling.

The appeals in question stemmed from assessment orders passed by the Assessing Officer, which were challenged before the Commissioner of Income Tax (Appeals)-29

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