CIT (A) dismissed the appeal in limine on the ground that the assessee did not comply with the summons issued to  him and did not appear before him.  On appeal the Tribunal held that  as per S. 250 (6) of the Act , The Commissioner (Appeals) was required to formulate points in dispute, and thereafter record reasons on such points. even while passing ex parte order   he  ought to have decided the appeal on the merits instead of  dismissing it in  Limine for want of  prosecution. Tribunal also held that the CIT (A) failed to adhere to the mandatory procedure contemplated in section 250(6) of the Act    Hence  the order was not sustainable and was set aside with direction for fresh adjudication.( AY.2014-15)