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2024 (3) TMI 528 - AT - Income TaxDismissal of the appeal by CIT(Appeals) for non-prosecution - assessee despite having been afforded sufficient opportunity on four occasions had failed to put up an appearance before him, therefore, the CIT(Appeals) dismissed the appeal of the assessee without adverting to the merits of the case - HELD THAT:- CIT(A) had failed to apply his mind to the issues which did arise from the impugned order and was assailed by the assessee before him. We are unable to persuade to accept the manner in which the appeal of the assessee society has been disposed off by the CIT(Appeals). Once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. A perusal of Sec.251(1)(a) and (b), as well as the “Explanation” to Sec.251(2) of the Act reveals that the CIT(Appeals) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of Premkumar Arjundas Luthra (HUF) (2016 (5) TMI 290 - BOMBAY HIGH COURT]. As we set-aside this order with a direction to dispose off the same on merits - Appeal filed by the assessee society is allowed for statistical purposes.
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