CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits

Golden Play Private Limited Vs ACIT (ITAT Mumbai) Mumbai ITAT held that the CIT(A) cannot summarily dismiss an appeal for non-prosecution without adjudicating the issues on merits, especially legal grounds like validity of reopening u/s 148. The case involved an addition of ₹75 lakh u/s 68 for alleged accommodation entries. The CIT(A) dismissed the appeal ex-parte, merely concurring with the AO, without: Independently examining the facts, or Deciding the legal challenge to reopening, which goes to the root of jurisdiction The Tribunal emphasized: CIT(A) is a quasi-judicial authority with ...