Assessee filed Statement of facts before CIT(A). CIT(A) is bound to adjudicate issue on merits. Dismissal of appeal at threshold on ground that no written submissions filed by assessee is held to be not justified. CIT(A) is directed to decide the issue afresh on merits. (AY.2011-12)
Classic Linens International P. Ltd. v. Dy. CIT (2020) 77 ITR 1 (SN) (Chennai)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Sales commission-Statement of facts before CIT(A)–CIT(A) is bound to adjudicate the Deduction at source-issue on merits. [S. 9(1)(vii), 40(a)(i), 195, 250(6)]