CIT(A) Lacks Power to Dismiss Appeals for Non-Prosecution: ITAT Bangalore

Swastik Properties & Developers Vs ITO (ITAT Bangalore) Appeals restored as CIT(A) cannot dismiss for Non-Prosecution – Opportunity Granted to prove Commission Payments : ITAT Bangalore Bangalore ITAT has set aside the orders of the NFAC which had dismissed Assessee ’s appeals for non-prosecution & restored the matter to the Assessing Officer for a fresh adjudication on merits. Swastik Properties & Developers filed its return of income for AY 2018-19 declaring ₹2,63,052/-. The case was selected for scrutiny & the AO passed an order u/s 143(3) on 22.03.2021 making disallow...