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2023 (2) TMI 685 - AT - Income TaxCIT-Appeals dismissing the appeal for want of prosecution - HELD THAT:- CIT(A) ought to have decided the issue in dispute on merit instead of dismissing the appeal for non-prosecution since he has the power of enhancement. At this stage, we refrain from commenting anything about the issues raised by the assessee before us. Accordingly, we remit the entire issues in dispute to the file of ld. CIT(A)/NFAC to decide the issue afresh after giving one more opportunity of hearing to the assessee in accordance with law. Appeal filed by the assessee is partly allowed for statistical purposes.
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