CIT(A) Cannot Dismiss Appeal In Limine Without Adjudication on Merits

The Tribunal clarified that non-cooperation by the assessee would entitle the CIT(A) to proceed in accordance with law. FULL TEXT OF THE ORDER OF ITAT DELHIThe instant appeal, preferred by the assessee, is directed against the order dated 23.07.2025 [DIN & Order No. CIT(A) has dismissed the assessee’s appeal in limine, inter alia, by observing as under:“5. CIT(A) that the assessee’s case could not be finalized on the submission required to be given by the assessee in support of his case. In the result, assessee’s appeal is allowed for statistical purposes.