Held that in case of failure of assessee to reply any notices , the CIT(A) is duty bound to adjudicate on available data instead of dismissal of appeal . ( ITA No. 1757/ Del/ 2020 dt. 23/0/3/2023)( AY. 2016-17)
Dura Line India Pvt Ltd v. ACIT ( 2023) The Chamber’s Journal – April – P. 143 ( Delhi)( Trib)
S. 250 : Appeal – Commissioner (Appeals) –Duty bound to adjudicate on available data – Dismissal of appeal is not valid – Matter remanded to the file of CIT(A) to decide on denovo consideration .[ S. 250(6) ]