#CIT(A) jurisdiction

The ITAT Guwahati has ruled that once an income tax appeal is dismissed by the CIT(A) solely on grounds of delay and laches, the authority cannot simultaneously adjudicate the merits of the case. This violates natural justice and procedural fairness, requiring the appeal to be restored for a fresh hearing with proper consideration of the condonation application and full opportunity to be heard.

ITAT Amritsar rules that the Commissioner of Income Tax (Appeals) cannot dismiss an appeal under Section 250 of the Income Tax Act merely for non-prosecution. The appellate authority must decide the case on merits, ensuring compliance with principles of natural justice and statutory duty. This ruling reinforces the obligation of CIT(A) to adjudicate appeals substantively, impacting taxpayers facing procedural dismissals.