CIT(A) Must Decide Appeal on Merits Even if Assessee defaults: ITAT Lucknow

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 assessment & appella...