https://www.taxtmi.com/caselaws?id=68617 The Tribunal held that the CIT(A) erred in dismissing the appeal solely for want of appearance by the assessee. It emphasized that the CIT(A) must decide the appeal on merits even without the assessee's representation. The Tribunal set aside the order, directing a fresh decision by the CIT(A) to provide the assessee with a reasonable opportunity to present their case. Ultimately, the appeal was allowed for statistical purposes. en-us Fri, 04 Aug 2006 00:00:00 +0530 Thu, 26 Jul 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68617 The Tribunal held that the CIT(A) erred in dismissing the appeal solely for want of appearance by the assessee. It emphasized that the CIT(A) must decide the appeal on merits even without the assessee's representation. The Tribunal set aside the order, directing a fresh decision by the CIT(A) to provide the assessee with a reasonable opportunity to present their case. Ultimately, the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68617