CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding on Merits: ITAT Bangalore

Advertisement Prosim Research and Development Pvt. Ltd. Vs ITO (ITAT Bengaluru) The assessee appealed against the order of the Commissioner of Income Tax (Appeals)-5, Bengaluru for Assessment Year 2014-15. The dispute related to an addition of Rs. 1,13,59,703 under Section 40(a)(ia) of the Income-tax Act, 1961. The assessee had filed its return declaring total income of Rs. 60,68,280. The Assessing Officer completed the assessment at Rs. 1,74,27,983 after making the addition of Rs. 1,13,59,703 on the ground that the assessee had failed to deduct tax at source under Section 195 of the Act. T...