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2023 (1) TMI 1086 - AT - Income TaxValidity of Assessment as notice u/s.143(2) issued being beyond the prescribed time limit of 6 months from the end of the financial year - CIT-A dismissed the appeal of the assessee for non-prosecution - assessee had failed to put up an appearance in the course of hearing of the appeal, therefore, the same was disposed off on an ex-parte basis - HELD THAT:- CIT(Appeals) had disposed off the appeal on the basis of a non-speaking order. As it is not open for the CIT(A) to summarily dismiss appeal on account of non-prosecution of the same by the assessee. Rather a perusal of Sec.251(1)(a) and (b), as well as the “Explanation” to Sec. 251(2) reveals that the CIT(A) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per the mandate of law the CIT(A) is not vested with any power to summarily dismiss an appeal for non-prosecution - See PREMKUMAR ARJUNDAS LUTHRA (HUF) [2016 (5) TMI 290 - BOMBAY HIGH COURT] We are not being able to persuade to subscribe to the dismissal of the appeal by the CIT(A) for non-prosecution, therefore, “set-aside” the same to his file with a direction to dispose off the same on merits. CIT(A) shall afford a reasonable opportunity of being heard to the assessee in the course of the de- novo appellate proceedings. Additional ground of appeal raised by the assessee are allowed for statistical purpose.
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