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

Machining & Forging Vs ITO (ITAT Delhi) The Delhi Bench of the ITAT set aside the NFAC order dismissing the assessee’s appeal in limine for AY 2016-17 on the ground that no return of income was filed and advance tax was not paid. The Tribunal observed that such summary dismissal, without examining the assessee’s submissions or evidence, resulted in denial of effective opportunity and could lead to miscarriage of justice. Holding that the assessee’s case was never adjudicated on merits by the first appellate authority, the ITAT remanded the matter back to the CIT(A) with a direction t...