CIT(A) Must Decide Appeals on Merits, Not Dismiss for Non-appearance; Section 250(6) Ensures Fair Adjudication.

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....Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in default or for want of prosecution - even if the assessee failed to prosecute his appeals and to submit necessary explanation - remanded to CIT(A) for fresh adjudication....