CIT(A) cannot affirm action of AO ex parte without giving reason for confirming the same on merits

Nikhil Ghosh Vs. Income Tax Officer (ITAT Kolkata) CIT(A) affirmed the action of Assessing Officer ex parte without mentioning any reason for confirming the same on merits. The provisions of Section 250(6) of the Act require the Commissioner (Appeal) to dispose of the appeal in writing with reasoning. But, we find from the impugned order of Ld. CIT(A) who confirmed the order of AO without deciding the same on merit. We also find in the interest of justice and fair play Ld. CIT(A) should have given another opportunity to the assessee to appear before him to explain his points of contentions. Th...