Ex-Parte Appellate Orders Set Aside for Lack of Merits Review

Shaheed Bhagat Singh Vs DCIT (ITAT Chandigarh) Ex-Parte Orders Cannot Substitute Merits Adjudication: ITAT Chandigarh Restores Exemption Appeals The Chandigarh Bench of the ITAT allowed the assessee-society’s appeals for AYs 2014-15, 2015-16 and 2016-17 for statistical purposes, holding that the CIT(A), NFAC erred in passing ex-parte orders without adjudicating the issues on merits, thereby violating principles of natural justice. The Tribunal observed that even if the assessee had sought adjournments, the CIT(A) is statutorily required to decide appeals on merits based on material available...