CIT(A) disposed off assessee’s appeal for non-prosecution and failed to apply his mind to the issues, which arose from impugned order and assailed by assessee before him. Once an appeal is preferred before CIT(A), it becomes obligatory on his part to dispose of the same on merits and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by assessee. In fact, a perusal of section 251(1)(a) and (b), as well as ‘Explanation’ to section 251(2), revealed that CIT(A) remains under a statutory obligation to apply his mind to all the issues, which arises from impugned order before him. As per mandate of law, CIT(A) is not vested with any power to summarily dismiss the appeal for non-prosecution. Hence, order of CIT(A) was set aside and matter was remanded with a direction to dispose of the same on merits after affording a reasonable opportunity of being heard to assessee. [ITA No. 82/Rpr/2024 dt. 08/04/2024] (AY. 2013-14)