Even if Assessee fails to appear or attend his case CIT (A) should decide appeal on merits

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 consid...