2023 (3) TMI 710 - AT - Income Tax

CIT (Appeals) dismissed the appeal of the assessee for non-prosecution - HELD THAT:- We are of the considered view that this appeal should go back to the CIT (A) for fresh adjudication after hearing the assessee. Thus, we restore this appeal to the file of the CIT (A) who shall adjudicate the appeal on merits after providing adequate opportunity to the assessee. Assessee is directed to co-operate with the proceedings without taking un-necessary adjournments. Grounds raised by the assessee are allowed for statistical purposes.