Ex-parte dismissal of appeal without discussing merits of the case unlawful: ITAT Ahmedabad

Shreenath Developers Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that ex-parte dismissal of appeal on account of non-appearance by CIT(A) without discussing the merits of the case is unsustainable in law. CIT(A) is obliged to dispose of appeal on merits. Facts- The assessee is a builder / developer and for the impugned year under consideration, the assessee filed return of income showing “NIL” income. The case of the assessee was selected for complete scrutiny for the reason “introduction of large capital during the year of incorporation and large investment in property as compared to to...