Responsibility of CIT(A) to adjudicate on merits even If no submission was made

Chandigarh Overseas Pvt. Ltd Vs DCIT (ITAT Chandigarh)

Conclusion: Even if the assessee was unrepresented, CIT(A) should have adjudicated the issues before him based on the case record before him but unfortunately, CIT(A) chose not to do so and dismissed the assessee’s appeal without examining the case on merits. Therefore, the condonation of delay was allowable and substantial justice required that the issues should be re-­examined by CIT(A).

Held: The

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