CIT (A) should discuss or decide merits of case even in ex- parte decision

CA Prarthana Jalan Pramod Kumar Pathak Vs. ITO (ITAT Agra) Hon’ble Agra ITAT in the case of Pramod Kumar Pathak v/s ITO in ITA No 83/Agra/2017 vide order dated 15.11.2017 has remitted the file back to the CIT (Appeals) as the CIT (Appeals) had just sustained the Assessing Officer’s order without himself discussing or  deciding the merits of the case. The Hon’ble Agra ITAT has held as under:- “It is seen that the ld. CIT(A) has dismissed the assessee’s appeal ex parte qua the assessee without discussing or deciding the merits of the case. As such, the matter is re...