CIT(A) Must Decide even Ex-Parte Appeals on Merits: ITAT Cochin

Premalatha Korottoliprasantham Vs ITO (ITAT Cochin) The case Premalatha Korottoliprasantham Vs ITO (ITAT Cochin) pertains to the assessee, engaged in the automobile spare parts business, who failed to file a return of income for the Assessment Year (AY) 2017-18 under Section 139(a) of the Income Tax Act. During the demonetisation period, the Income Tax Officer (ITO), based on information about cash deposits, issued a notice under Section 142(1) of the Act. Non-compliance by the assessee led the Assessing Officer (AO) to complete the assessment under Section 144, estimating a total income of â‚...