CIT(A) is bound to decide appeal on merits even in absence of assessee

Subramaniyam Kulandhaivel Vs ITO (ITAT Chennai)

ITAT Chennai held that passing of ex-parte order by CIT(A) due to non-compliance of assessee without going into merits is not justifiable. CIT(A) is bound to decide the appeal on merits even in the absence of assessee. Accordingly, matter restored back.

Facts- The present appeal has been preferred by the appellant. It is mainly contested that CIT(A) has passed ex-parte order since there was no compliance on the part of the assessee. It is contested that CIT(A) has dismissed the appeal of the assessee in-l

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