Appeal Dismissal by CIT(A) Violated Section 250(6); Case Remanded to Assessing Officer Due to Order Deficiencies.

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....Dismissal of appeal ex-parte by CIT(A) - Section 250(6) mandate the ld. CIT(A) to dispose of the appeal by setting the point of determination, decision thereon and the reasons for such decision - All three conditions is lacking in the impugned order - remanded to AO as original order was passed u/s 144....