Dismissal of Appeal for Non-Prosecution by CIT(A) is Invalid: ITAT Bangalore

Bharatkumar Rajashree Vs ITO (ITAT Bangalore)

CIT(A) cannot Shun Duty; Ex-Parte Dismissal Quashed, Appeal Sent Back for fresh hearing: ITAT Bangalore; Dismissal of Appeal for Non-Prosecution by CIT(A) Held Invalid – Matter Restored for Fresh Adjudication

Bangalore ITAT has held that CIT(A) cannot dismiss an appeal for non-prosecution without adjudicating the grounds on merits. The case arose from an appeal filed by Assessee against the order of CIT(A), emanating from an assessment order passed u/s 143(3) on 22nd December 2018 for the asses

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