CIT (A) required to dispose of appeal on merits instead of dismissing

According to well established law, learned CIT (A) is required to dispose of the appeal on merits instead of dismissing the same in limine. We also found that the assessee, due to change of her correspondence address, was not actually served with the notices issued by the learned CIT (A). Therefore, keeping in view all these facts in mind, we are of the opinion that it will serve the interest of justice if the present appeal is restored back to the file of CIT (A) with a direction to dispose of the appeal filed by the assessee on merits after giving the assessee a reasonable opportunity of hea...