Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra

Jain Steel Corporation Vs ITO (ITAT Agra)

ITAT Agra held that ex-parte dismissal of appeal, as notices issued by CIT(A) were not compiled, without adjudicating issues on merits is in violation of section 250(6) of the Income Tax Act. Hence, order set aside and matter remitted back to CIT(A) for fresh adjudication.

Facts- During scrutiny assessment, AO made addition to the tune of Rs. 20,90,250/- under section 68 of the Income Tax Act. CIT(A) dismissed the appeal of the assessee, as there was no compliance made by he assessee during appellate proceedings, and

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