CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Speaking Order

Ganesh Agro Steel Industries Vs ACIT (ITAT Pune) Appeal cannot be thrown out without speaking order- CIT(A) must decide on merits, not just non-prosecution: Rules ITAT Pune Assessee, a partnership firm, filed return declaring a loss of ₹8.23 lakh. The assessment was later reopened u/s 147 based on information of alleged bogus purchases. AO disallowed purchases worth ₹1.18 crore, treating them as non-genuine. On appeal, CIT(A) dismissed the case ex-parte for non-prosecution, relying on B.N. Bhattacharjee (118 ITR 461 SC) &  Chemipol (Bom HC), without adjudicating the merits of the c...