CIT(A) must decide appeal on merits even if assessee not attends appeal proceedings

Inch Automation Pvt Ltd Vs DCIT (ITAT Delhi) The undisputed fact is that none appeared before the ld. CIT(A) who was convinced that the assessee did not want to pursue the appeal and, therefore, drew support from the decision of the Hon’ble Supreme Court in the case of B.N. Bhattachargee and Other [supra]. We are of the considered view that the first appellate authority ought to have considered the documentary evidence brought on record by the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the CIT(A). The ld. CIT(A) is d...