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    <title>Tax Appeals Cannot Be Dismissed Ex-Parte; Must Be Decided on Merits After Fair Hearing for Taxpayer.</title>
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    <description>Power of CIT(A) to dismiss the appeal in limine ex-parte - Section 251 does not give any power to the ld. CIT (A) dismissing the appeal for non-prosecution. Hence, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT(A) shall pass a speaking order on merits after giving the assessee adequate opportunity of being heard. - AT</description>
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      <description>Power of CIT(A) to dismiss the appeal in limine ex-parte - Section 251 does not give any power to the ld. CIT (A) dismissing the appeal for non-prosecution. Hence, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT(A) shall pass a speaking order on merits after giving the assessee adequate opportunity of being heard. - AT</description>
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