ITAT Sets Aside Ex-Parte Order for Lack of Reasoned Findings by CIT(A)

Veena Singh Vs ITO (ITAT Agra) The Income Tax Appellate Tribunal (ITAT), Agra Bench, in the case of Veena Singh Vs ITO, allowed the assessee’s appeal for statistical purposes, setting aside an ex-parte order passed by the Commissioner of Income-tax (Appeals) [CIT(A)]. The Tribunal’s core holding was that even when an appellant repeatedly fails to appear, the first appellate authority is mandated under Section 250(6) of the Income-tax Act, 1961, to pass a reasoned order that addresses the points of determination and the merits of the case, rather than simply dismissing the appeal for non-pr...