The AO passed order by making certain additions / disallowances. The assessee filed an appeal before the CIT(A). The CIT(A) dismissed the appeal by holding it non-maintainable on the grounds that the impugned assessment order was not placed on record by the assessee; and that demand notice and challan for payment of appeal fee in compliance of section 249 had not been placed on record by the assessee. On appeal the Tribunal held that, u/s.250(6) the CIT(A) was obliged to dispose of the appeal in writing after stating the points for determination and to then pass an order on each of the points which arose for consideration. Further he obliged to state the reasons for his decision on each such point which arose for determination. Thus, the CIT(A) was duty-bound to dispose of the appeal on merits. Accordingly the Tribunal held that  the assessee has  e-filed documents and other attachments, as well as other information submitted by assessee at time of e-filing of appeal before CIT(A) must be treated as part of record of CIT(A) and he should pass order on merits stating points for determination, decision thereon, and reasons for decision.  Followed CIT v. Premkumar Arjundas Luthra (HUF) ( 2016)240 taxman 133/ 297 CTR 614  (Bom.)(HC) (AY. 2015-2016)