TMI BlogPower of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A)...Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in default or for want of prosecution - even if the assessee failed to prosecute his appeals and to submit necessary explanation - remanded to CIT(A) for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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