Dismissal of appeal without adjudicating issues on merits not sustainable in law

Bhav Singh Vs ITO (ITAT Agra)

ITAT Agra held that dismissal of appeal by CIT(A) merely because the assessee did not comply with the notices issued by CIT(A), without adjudicating issues arising in the appeal on merits, is not sustainable in the eyes of law keeping in view provisions of Section 250(6).

Facts- AO made addition of Rs.18,29,000/- on account of cash deposits during the impugned assessment year by the assessee in the Savings Bank account of the assessee, by invoking provisions of Section 69A of the Act.

CIT(Appeals) dismissed the appeal of

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