Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur

Vijay Krishna Bhandari Vs ITO (ITAT Raipur) ITAT Raipur held that dismissal of appeal by CIT(A) without disposing off on merits, merely on account of non-prosecution is unjustifiable. Accordingly, order set-aside with direction to dispose off on merits. Facts- A.O based on information that though the assessee had during the subject year sold an immovable property for a consideration of Rs.73,65,000/- but had not filed his return of income, thus, holding a conviction that the income of the assessee chargeable to tax had escaped assessment, initiated proceedings u/s.147 of the Act. Notice u/s.14...