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2022 (11) TMI 1382 - ITAT DELHIValidity of CIT order u/s 251 - dismissal of appeal for non prosecution - denial of natural justice - no opportunity was allowed to the appellant - None appeared on behalf of the assessee - HELD THAT:- We find that the Ld. CIT(A) has passed a laconic and non-speaking order and has dismissed the appeal for non prosecution. Section 251 of the Income Tax Act, does not empower the Ld. CIT(A) to dismiss the appeal for non-prosecution. Accordingly, in the interest of justice, we remit the issue to the file of the Ld. CIT(A). The Ld. CIT(A) is directed to pass the order on merits of the appeal before him after giving the assessee an opportunity of being heard.
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