2 Sima Ravisingh Kachhawah ITA no.418/NAG./2025 144/144B and the consequential order under section 250 of the Income Tax Act, 1961 which are illegal, invalid and bad in law. 3. That the Ld. CIT(A), NFAC has erred in law and on facts in dismissing the appeal without adjudicating the matter on merits and without proper appreciation of the facts