Held that CIT(A) does not have the power to dismissing the appeal for non -prosecution. The matter is remanded to the file of CIT(A) to pass a speaking order on merits. (AY. 2016-17)
DSI-Bridgecon India (P.) ltd. v. ACIT [2024] 205 ITD 136 (Delhi) (Trib)
S.251: Appeal-Commissioner (Appeals) -Powers -No power to dismiss appeal for non-prosecution –CIT(A) is directed to pass speaking order on merits. [S. 92C, 92CA(2)]
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