Brief Facts of the Case
The AR of the assessee submitted that the CIT(A) dismissed the appeal of the assessee by observing that the appeal was fixed for hearing on 1.8.2011. The same was adjourned to 12.8.2011 at the request of the assessee. Again on 12.8.2011, the case was adjourned to 29.8.2011 at the request of the Assessee. Again on 29.8.2011, at the request of the assessee the case was adjourned to 22.9.2011. On 22.9.2011. the assessee failed to appear before the CIT(A) and no adjournment application was filed. Therefore, CIT(A) observed that the AO had made the addition after considering the submission of the assessee made before him, and since the assessee had not turned up, therefore, he had no reason to interfere with the findings of the AO.
Question of Law
Should an appeal be decided on merits instead of dismissing the appeal for non-attendance?
Contention of the Assesse
The AR of the assessee submitted that it is a fact that the assessee failed to appear before the CIT(A) on 22.9.2011, as there was illness in the family. He submitted that even if the assessee failed to appear on the date of hearing, it was incumbent upon the CIT(A) to dispose of the appeal on merits. It was therefore, prayed that the matter should be restored to the file of the CIT(A) for disposing of the appeal on merits.
Cases relied upon:
