CIT(A) dismissed the appeal for non -prosecution . On appeal the Tribunal held that CIT(A) does not have power to dismiss an appeal for non-prosecution. Order was set aside and restored the matter to decide on merits . Followed CIT v. Prem Kumar Arjundas Luthra (HUF) ( 2017) 297 CTR 614 ( Bom)( HC) ( ITA No. 349/Pan/ 2017 )
The Raibag Taluka Primary Co -Operative Agriculture & Rural Development Bank Ltd ( 2022) The Chamber’s Journal -April – P. 102 ( Panji ) ( Trib)
S. 251 : Appeal – Commissioner (Appeals) – Powers – CIT(A) does not have power to dismiss an appeal for non-prosecution-Order set aside and restored the matter to decide on merits . [ S. 251(2)]