Dismissal of appeal by CIT(A) without rendering finding on merits is against principles of natural justice

Hanning Motors India Pvt. Ltd. Vs DCIT (ITAT Ahmedabad) ITAT Ahmedabad held that CIT(A)-NFAC has dismissed the appeal without rendering any findings on the merits of the case, which is against the principles of natural justice. Accordingly, order of CIT(A)-NFAC is set aside, and matter is restored to the file of CIT(A)-TP for fresh adjudication on merits. Facts- The assessee is engaged in the manufacture and sale of synchronous drain pumps used in washing machines and dishwashers. The case was selected for Complete Scrutiny under CASS, and notices were issued under Sections 143(2) and 142(1) o...