In the absence of cooperation from Assessee CIT (A) can adjudicate appeal on merits

We have carefully considered the rival submissions in the light of the material placed before us. We have also gone through the order passed by the learned CIT (A). It is observed that learned CIT (A) has dismissed the appeal filed by the assessee in limine without considering the merits of the issues raised in the appeal filed by the assessee. According to law, learned CIT (A) has to adjudicate the appeal filed by the assessee on merits instead of dismissing the same in limine. Finding this lacuna, we have to restore this issue to the file of CIT (A) for adjudication of the appeal of the asse...