2016 (6) TMI 1367

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....mt. Swapna Das, Jt. CIT(DR) ORDER  This appeal is preferred by the assessee against the order of the CIT(Appeals), Gulbarga dated 29.12.2015 for the assessment year 2009- 10 inter alia on the following grounds:- "1. The impugned appellate order passed by the learned CIT(A) is arbitrary, erroneous, unreasonable and opposed to the facts and circumstances of the case and the law a....

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....o the invoking of section 2(22)(e) being satisfied, viz., presence of a running account between the payer and the payee reflecting commercial and business transactions and absence of any loan or advance carrying an obligation on the part of the Appellant to repay. 5. Without prejudice to the above, the learned CIT(A) has erred in not deleting the addition of Rs. 11,17,701 made by the lear....

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....ls) has afforded only one opportunity to the assessee and on that date the assessee could not appear on account of his illness and the CIT(Appeals) dismissed the appeal in limine, without dealing with the issues on merit. The ld. counsel for the assessee further  contended that under the Income-tax Act, the CIT(Appeals) is required to adjudicate the appeal on merits, even if none appeared on ....