Held that the scheme of section 250 does not visualise any situation in which an appeal can be summarily dismissed disregarding material on record; whether an assessee appears before Commissioner (Appeals) or not, it is statutory obligation of Commissioner (Appeals) to dispose of an appeal on merits. Matter remanded to CIT(A) decide on merits. (AY.2012-13)
Marvel Industries Ltd. v. DCIT (2022) 196 ITD 229 / 218 TTJ 806/ 216 DTR 249 (Mum.)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Even while passing the ex-parte order the CIT(A) has to deal with merits in respect of all issues raised in the grounds of appeal. [S. 144, 251]