CIT(A) Can’t dismiss Appeal U/s. 250 without Discussion on Merit: ITAT Ahmedabad

Babubhai Ramanbhai Patel Vs DCIT (ITAT Ahmedabad)

Introduction: The case of Babubhai Ramanbhai Patel vs DCIT before the Ahmedabad ITAT highlights the importance of proper adjudication by the Commissioner of Income Tax (Appeals) (CIT(A)). Despite non-appearance by the assessee, the ITAT ruled that the CIT(A) cannot dismiss appeals without discussing the merits of the case.

Detailed Analysis: In this case, the assessee’s appeals were dismissed by the C

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