The assessee did not reply to any appeal notices issued by the CIT(A). The CIT(A) in turn dismissed the appeal of the assessee on the grounds of non-prosecution of appeal by the assessee. The assessee filed appeal arguing that the actions of CIT(A) of dismissing the appeal ex-parte qua the assessee without adjudicating the grounds of appeal filed in Form 35 and the submissions is violation of principles of natural justice.

The Tribunal  held that in case CIT(A) proceeds to adjudicate the appeal on non-compliance by the assessee, the CIT(A) is still duty bound to adjudicate on all grounds of appeal by taking into consideration the assessment order as well as evidences and explanations filed by the assessee before the AO during the assessment proceedings. Dismissing the appeal in a cryptic manner without considering material on record, is a case of not giving opportunity of hearing to the assessee and against the natural justice. The appeal was restored back to the file of CIT(A) for denovo consideration without being influenced by the first CIT(A) order. (ITA No. 1757/Del/2020] dated 23/03/2023)