Passing of ex-parte order without considering merits of case unjustified: Matter restored

Ambika Prashad Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that passing of an ex-parte order by CIT(A) without considering the merits of the case is unjustified. Accordingly, matter restored to the file of CIT(A) for fresh consideration. Facts- Vide the present appeal, appellant has mainly contested that CIT(A) has rejected the appeal of the assessee without appreciating the fact that no notice under Section 148 of the Act was served on the assessee; that CIT(A) was not justified in deciding the case of the assessee ex-parte without appreciating the facts of the case and without application ...