CIT(A) Ex-Parte Ruling Violates Section 250(6) by Failing to Adjudicate on Merits

K. Adirajan Vs ITO (ITAT Chennai) In the case of K. Adirajan vs. ITO, the Income Tax Appellate Tribunal (ITAT) Chennai set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2017–18. The case involved an addition of ₹33 lakh under Section 69 of the Income Tax Act, 1961, which pertained to unexplained cash deposits in the assessee’s bank account. The assessee claimed the deposits were sourced from his wife and daughters, along with his own savings. However, the Assessing Officer (AO) rejected this explanation, citing insufficient in...