Appeal Dismissal Invalid

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner (Appeals) cannot dismiss an appeal merely for non-prosecution without adjudicating the issues raised on merits. 

The Tribunal set aside the appellate order and remanded the matter for fresh consideration, reiterating that Section 250(6) of the Income-tax Act mandates a reasoned decision on every ground of appeal.