Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad

Sardarbhai Ramsangbhai Dhuliya Rajkamal Society Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without adjudicating issues on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6) of the Income Tax Act. Facts- The assessee is a retired government employee. The information was available in the ITS data that the assessee had made cash deposits to the tune of Rs.14,46,320/- in time deposit scheme in the Bank of India and commission income of Rs. 19,990/-was received from PACL India Ltd. Accordingly, the case of ...