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2021 (3) TMI 47 - AT - Income TaxDismissal of appeal by CIT-A on no representation on behalf of the assessee - denial of natural justice - non-adjudication of issues on merits by the CIT(A) - HELD THAT:- A bare perusal of the impugned order shows that the Ld. CIT(A) did not refer to any merits of the assessee's claim but merely because of the absence of the assessee, the appeal was dismissed in limine. Absence of assessee will not deter the first appellate authority from disposing of the appeal on merits It is as well available to the Ld. CIT(A) to look into the papers that are available on record and appraise the merits of the case to reach a reasonable conclusion determining the just tax liability of the assessee. CIT(A) should have considered the fact that in the absence of assessee also the papers will speak for themselves. Instead of dismissing the appeal in limini, the Ld. CIT(A) should have taken little more effort and care to delve deeper into the merits of the case and should have recorded the for reasons to dismiss the appeal. This exercise should have been undertaken by the Ld. CIT(A) because being a statutory appellate authority, it is not open for him to dismiss the appeal for default which power is not available to him. Thus even in the absence of the assessee, it is always open for the Ld. CIT(A) to look into the matter and to find whether or not any reasons are there either to confirm or reverse the conclusion of the A.O. on the claim of assessee - Appeal of the assessee is allowed for statistical purposes.
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