CIT(A) cannot dismiss the appeal for non-prosecution

Bipin Amratlal Shah Vs ACIT (ITAT Mumbai)

ITAT find that ld.CIT(A) has taken up the appeal after three years of filing of the appeal and within a very short span of time has dismissed the appeal for non-persecution. The only reason to uphold the order of AO mentioned by the ld.CIT(A) is that no submission was made before him by the assessee. We find that the above is a non speaking, non reasoned and cryptic order, not sustainable in law. As a matter of facts, the income tax Act in section 251 of the I.T.Act dealing with the power of ld.CIT(A) do

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