CIT(A) Cannot Dismiss Appeal for Non-Prosecution as Law Requires Decision on Merits

Himat Khandu Patil Vs ITO (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal (ITAT) allowed an assessee’s appeal for statistical purposes after holding that the Commissioner of Income Tax (Appeals) [CIT(A)] could not dismiss an appeal solely for non-prosecution without deciding it on merits. The appeal challenged the order of the Additional/Joint Commissioner of Income Tax (Appeals)-3, Chennai, passed under Section 250 of the Income-tax Act, 1961, for Assessment Year 2013-14, arising from an assessment order passed under Sections 143(3) read with 147. The assessee raised several...