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Alpha Chemie Trade Agencies P. Ltd. v. CIT (Appeals) (2024)116 ITR 20 (SN)/ 168 taxmann.com 257 (Mum)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Dismissed the appeal without deciding the issue on merits-Matter remanded to the CIT(A) for fresh decision after allowing a reasonable opportunity of hearing. [S. 246A]

Commissioner (Appeals) dismissed the appeal  without deciding the issues on merits  for not appearing by the  assessee on  various opportunities. The Tribunal   remanded the matter to the file of CIT(A) for  fresh decision after allowing a reasonable opportunity of hearing.  (AY.2010-11)