The only issue for consideration before the Tribunal is the summary dismissal of appeal as no fair and reasonable opportunity of hearing was extended to the Assessee during the appellate proceedings as the appellant did not receive any notices or communication from the learned CIT(A) as to avail an opportunity to represent before CIT(A). The Tribunal observed held that as per provisions of the s. 251(1)(a) and (b) and Explanation to s. 251(2) of the Act, the CIT(A) is required to apply his mind to all the issues which arise from the impugned order before him whether the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal summarily as is evident from the provisions of the Act. Matter was remanded back to the CIT(A)/ NFAC for de novo consideration. (AY. 2017-18)