CIT(A) Obliged to Address Merits Despite Ex-Parte Order: ITAT Pune

York Transport Equipment (India) Private Limited Vs ITO (ITAT Pune) In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Pune held that the Commissioner of Income Tax (Appeals) [CIT(A)] is not empowered to dismiss an appeal solely for non-prosecution. The case in question, York Transport Equipment (India) Private Limited Vs Income Tax Officer (ITO), underscores the necessity for CIT(A) to examine the merits of an appeal before arriving at a decision. The appellant, York Transport Equipment (India) Private Limited, a company engaged in manufacturing and trading of automotive compon...