CIT(A) cannot dismiss an appeal in a summary manner

Kaushalkumar G Patel Vs ITO (ITAT Ahmedabad) The issue under consideration is whether the order passed by the CIT(A) is justified as per law or not? The Id.CIT(A) has noticed the details of hearing and how the assessee has complied with the directions, No doubt the hearings in all these appeals were fixed on seven occasions. Out of seven occasions, the assessee appeared on six occasions, but hearing was adjourned. On the seventh occasion, no one could appear before the CIT(A). After that the ld.CIT(A), has concluded the hearing and dismissed the appeals by way of separate orders. Sub-section (...