Dismissal of appeal by CIT(A) due to non-prosecution without deciding it on merit not lawful

Shakeel Abdul Azeez Mohammad Vs ITO (ITAT Pune)

ITAT Pune held that dismissal of appeal by CIT(A) on account of non-prosecution without deciding the appeal of merit is not justifiable. Accordingly, order of CIT(A) is set-aside to CIT(A) for denovo adjudication.

Facts- Assessee has preferred the present appeal mainly contesting that the proceedings were initiated on the basis of information/documents related to assessee found during the course of search at third party, thus, the notice issued by the AO under section 148 instead of Section 153C is bad in law.

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