CIT Appeal has no power u/s 250 of Income Tax Act to dismiss Appeal on account of non prosecution without discussing Merit of Case: ITAT [Read Order]

The Tribunal held that CIT Appeal has no power under section 250 of the Income Tax Act, 1961 to dismiss an appeal on account of non-prosecution without discussing the merit of the case
ITAT - ITAT Ahmedabad - Income tax - Income tax news - CIT Appeal - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that CIT Appeal has no power under section 250 of the Income Tax Act, 1961 to dismiss an appeal on account of non-prosecution without discussing the merit of the case. Shri Hemanshu Shah appeared for the petitioner and Shri Sanjay Jain…

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