Appellate authority shall decide appeal on merits despite absence of assesse

N.K.R. Shanmugam Vs Income Tax Officer (ITAT Chennai) From the perusal of order of ld.CIT(A) it is observed that findings of the ld. AO have been sustained / confirmed simpliciter without giving his own independent findings on the issues involved. We find that in the interest of justice and fair play, it will be appropriate for the ld.CIT(A) to re-consider the matter by giving reasonable opportunity of hearing to the assessee by calling required submissions and documentary evidences to support the case. The appellate authority has to decide the appeal on merits even in the absence of assessee ...