Ex-parte order should be a Speaking order on merits

Gogad Fabrics Pvt. Ltd. Vs ACIT (ITAT Jodhpur) dmittedly and undisputedly, the assessee chose to be un-represented before the NFAC on as many as three occasions. However, the fact does remain that the NFAC did not adjudicate on the merits of the case but dismissed the assessee’s appeal before it on the ground that there was no compliance of any of the notices by the assessee and, therefore, the appeal deserved to be dismissed. It is settled law that even if an ex-parte order is being passed against the assessee, the adjudication is to be made on merits. The NFAC was bound to pass a speaking ...