CIT(A) Cannot Dismiss Appeal for Non-Prosecution: ITAT Bangalore

Yasmeen Shaikh Vs ITO (ITAT Bangalore) CIT(A) cannot dismiss appeal for non-prosecution – Matter remanded for fresh adjudication : ITAT Bangalore Bangalore ITAT has held that CIT(A) has no power to dismiss an appeal for non-prosecution. Once an appeal is filed, it is obligatory upon CIT(A) to adjudicate the matter on merits, irrespective of Assessee’s appearance. Assessee challenged the reassessment order u/s 147 r.w.s. 144B, wherein the AO had made an addition of ₹10,60,100/- as unexplained cash deposit u/s 69. Appeal before CIT(A) (NFAC) was dismissed for non-compliance, as Assessee a...