2021 (2) TMI 714 - ITAT DELHI - Income Tax

Head Note / Extract:
CIT(A) dismissing the appeal of the assessee on account of non appearance - HELD THAT:- As per the provision of section 250(6), the order of the Ld. CIT(A) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. However, in the instant case, the Ld. CIT(A) without disposing the issue on merit has simply dismissed the appeal of the assessee due to non appearance which is not as per law. Restore the issue to the file of the Ld. CIT(A) with the direction to give one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the Ld. CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law.