ITAT Agra Sets Aside Ex-Parte CIT(A) Order for failure to discuss merits of case

Manoj Jairamdas Bhojwani Vs ITO (ITAT Agra) In the case of Manoj Jairamdas Bhojwani Vs ITO, the Income Tax Appellate Tribunal (ITAT) in Agra has ruled in favor of an assessee, setting aside an ex-parte order passed by the Commissioner of Income Tax (Appeals), or CIT(A). The Tribunal’s decision was based on the fact that the CIT(A)’s order failed to discuss the merits of the case, a requirement under Section 250(6) of the Income-tax Act, 1961. The assessee had filed an appeal against an order from the CIT(A), which was dismissed without a hearing. The ITAT first addressed a minor ...