Ex-Parte Dismissal Without Merits Is Legally Unsustainable

Amandeep Singh Vs ITO (ITAT Delhi) CIT(A) Must Decide on Merits: ITAT Delhi Sets Aside Ex-parte Dismissal for Non-Prosecution The Delhi ITAT “SMC” Bench, comprising Shri Vikas Awasthy (Judicial Member), allowed the appeal of Amandeep Singh for AY 2017-18 for statistical purposes, condoned a delay of 311 days, and set aside the ex-parte order of the CIT(A), NFAC, which had dismissed the appeal solely for non-prosecution. The Tribunal noted that the CIT(A) had not adjudicated the grounds of appeal on merits and had merely dismissed the appeal for want of prosecution. Reiterating the settled ...