Held that the CIT(A) cannot dismiss the appeal for default expressly or by inevitable implication; appellate authority has to decide the appeal on merits; CIT(A) having summarily dismissed the assessee’s appeal for default for the reason that the assessee has not submitted petition for condonation of delay in filing the appeal, impugned order of the CIT(A) is set aside and the matter is remanded back to his file for fresh adjudication. Followed  State of Madhya Pradesh vs. Pradeep Kumar (2000) 7 SCC 372,  Southern Steel Industries v. AAC (CT) (1996) 101 STC 273 (Mad) (HC). (AY. 2016-17,  2018-19 to 2021-22)