Tribunal held that when an appeal is filed, Commissioner (Appeals) is duty bound to dispose of appeal through a speaking order on merits on all points which arose for determination in appellate proceedings, including on all grounds of appeal. Accordingly CIT (A) is not empowered to dismiss appeal for non-prosecution and is obliged to dispose of appeal on merits. Matter remanded. Followed CIT v. Premkumar Arjundas Luthra (HUF) (2016) 240 taxman 133 (Bom)(HC) (AY. 2011-12)
Swati Pawa (Ms.) v. DCIT (2019) 175 ITD 622 (Delhi)(Trib.)
S. 251 : Appeal – Commissioner (Appeals) – Powers – CIT(A) is not empowered to dismiss appeal for non-prosecution and is obliged to dispose of appeal on merits by passing a speaking order. [S. 250]