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2021 (3) TMI 211 - AT - Income TaxEx-parte order of CIT-A - CIT(A) order shows that he has dismissed the appeal preferred by the assessee due to non prosecution - HELD THAT:- CIT(A) has not given any reason for his decision on merits but has simply dismissed the appeal on account of non appearance which is not as per the statute. Therefore, deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to decide the appeal on merit by passing a speaking order after giving one last opportunity to the assessee to substantiate its case. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate its case failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law.
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