Allowing the appeal the Tribunal held that it is not open to the CIT(A) to dismiss the appeal ex parte without addressing all the grounds of appeal on merits of the case; CIT(A) having dismissed the appeal by passing ex parte order qua assessee without issuing any notice fixing the case for hearing of appeal as mandated by S. 250(1). The  order of the CIT(A) is set aside and he is directed to pass de novo order as per law, in accordance with law. Followed  CIT v. Premkumar Arjundas Luthra (HUF)(2016) 240 Taxman 133/  (2017) 297 CTR 614/ 154 DTR 302 (Bom)(HC)  (AY.2012-13)