2020 (1) TMI 1525

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.... appeal filed by the assessee is against the order of CIT(A)-2, New Delhi, dated 27/03/2017, relating to assessment year 2011-12. 2. In this appeal, the assessee is aggrieved by the order of CIT(A) for deciding the appeal ex-parte qua the assessee and without going into the merits of the addition. 3. The learned AR for the assessee pointed out that the CIT(A) has passed the ex-parte order withou....

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.... circumstances, where the CIT(A) had dismissed the appeal by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of the same, the order of the CIT(A) again suffers from infirmity. In the present appeal, we find that the CIT(A) has dismisse....