Summary
- The Pune ITAT has ruled that the CIT(A) cannot dismiss an appeal for non-prosecution without adjudicating its merits, emphasizing the requirement under Section 250(6).
- In the case of Urun Vividh Karyakari Vikas Society Ltd. v. ITO, the Tribunal restored the appeal for fresh adjudication after finding a lack of merit in the CIT(A)'s dismissal.
- The ruling aligns with a binding Bombay High Court decision, reinforcing that appeals must be decided on their substantive issues, not procedural defaults.
- This decision highlights the importance of reasoned orders in tax appeals and sets a precedent for future cases involving non-compliance by appellants.
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