CIT (A) cannot Dismiss Appeal for Non-Prosecution u/s 250 (6): ITAT orders for Fresh-Adjudication

The Income Tax Appellate Tribunal (ITAT) ruled that the Commissioner of Income Tax (Appeals) [CIT(A)] cannot dismiss an appeal for non-prosecution under Section 250(6) of the Income Tax Act. The case involved a taxpayer who failed to appear for the appeal hearing, leading the CIT(A) to dismiss the appeal without considering the merits of the case. The ITAT found this dismissal to be against the principles of natural justice and ordered a fresh adjudication. This decision emphasizes the responsibility of tax authorities to consider the substance of appeals and not dismiss them solely based on procedural defaults.