CIT(A) Order Without Merits-Based Reasoning Violates Section 250(6)

Shuchi Varshney Vs ITO (ITAT Agra)

Conclusion: Where CIT(A) simply dismiss the appeal merely because assessee did not comply with the notices issued by CIT(A) , in limine without adjudicating issues arising in the appeal on merits , such order was not sustainable in the eyes of law keeping in view provisions of Section 250(6), and also higher appellate authorities would be deprived to see what weighed in the mind of CIT(A) while adjudicating appeal as it would be an order passed without reasoning on the issues on merits .

Held: The case of a

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