Ltd. Vs ITO (ITAT Raipur)Penalty u/s 271B Dispute Reopened – Appeal Restored for Fresh Adjudication- CIT(A) Cannot Summarily Dismiss Appeal; ITAT Raipur restored the appeal to CIT(A) after finding that it was dismissed ex parte in violation of natural justice. Assessee had filed appeal against penalty order passed u/s 271B. Tribunal observed that once an appeal is filed, CIT(A) is duty-bound u/s 250(6) & 251 to dispose it on merits by passing a reasoned order, & cannot summarily dismiss for non-prosecution. CIT(A), NFAC to the appellant to substantiate his grounds of appeal on following dates:Sr. No. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act.”7.