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CIT(A) Must Decide Appeal on Merits Even if Assessee defaults: ITAT Lucknow
Case Law Details
- Case Name
- Sandeep Kumar Chaurasiya Vs ITO (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Lucknow
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Sandeep Kumar Chaurasiya Vs ITO (ITAT Lucknow)
CIT(A) cannot Dismiss Appeal for Non-Prosecution – Even if Assessee defaults, appeal must be decided on merits – ITAT Lucknow Remands Case for Speaking Order
Assessee filed return declaring ₹1,76,989/-. AO framed assessment ex parte u/s 147 r.w.s. 144/155B determining income at ₹14,06,210/- after making addition of ₹12,30,000/- as unexplained money u/s 69A. The order was passed. On appeal, CIT(A) too dismissed the case for non-prosecution, again ex parte, without addressing merits.
Tribunal observed that both assessm...
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