Case Law Details
Bimla Devi D/o. Shri Phool Chand Vs ITO (ITAT Delhi)
The issue under consideration is whether the ex-parte order passed by CIT(A) without discussing merit of the case is justified in law?
ITAT studied the matter and state that it is pertinent to note that the CIT(A) has passed ex-parte order and dismissed the appeal for non prosecution. The CIT(A) has not at all discussed the merit of the case. Hence, it will be appropriate to remand back the matter to the file of the CIT(A) for fresh adjudication on merit. The assessee be given opportunity of hearing by following principles of natural justice.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal is filed by the assessee against the order dated 23/01/2019 passed by CIT(A)-Hisar, for Assessment Year 2009-10.
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