Dismissal of appeal due to non-prosecution without adjudicating matter on merits unjustified: ITAT Ahmedabad

Joykutty Selistine Puthuvayal House Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that dismissal of appeal due to non-prosecution without adjudicating the issue on merits deprives the assessee of fair opportunity of being heard hence violating the principles of natural justice. Thus, matter remanded back to CIT(A) for fresh adjudication.

Facts- The assessee is an individual engaged in the business of resale of plastic mats, operating between Kerala and Ahmedabad, who did not file his return of income for the AY 2014-15. The AO reopened the assessment for AY 20

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