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CIT(A) Directed to Reassess Appeal After Ex-Parte Dismissal
Case Law Details
- Case Name
- B. A. International Vs DCIT (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Dehradun
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B. A. International Vs DCIT (ITAT Dehradun)
Ex-Parte Disposal Without Merits Unsustainable: Appeal Restored to CIT(A) for Fresh Decision
Dehradun ITAT in B. A. International vs. DCIT, Circle-1(3)(1), Haridwar (ITA No. 138/DDN/2025, AY 2015-16, order dated 17-12-2025) set aside the ex-parte appellate order and restored the matter to the file of CIT(A), holding that dismissal of appeal without adjudicating grounds on merits violates principles of natural justice.
The Assessee’s assessment was completed by determining income at ₹69.81 lakh as against returned income of ₹63....
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