NFAC Order Quashed for Failing to Decide Appeal on Merits

Suthir Subramaniam Vs ITO (ITAT Chennai) ITAT Chennai Sets Aside Ex-parte NFAC Order; Holds CIT(A) Cannot Dismiss Appeal for Non-compliance Without Deciding on Merits The Chennai ‘C’ Bench of the ITAT, in Shri Suthir Subramaniam Vs. ITO, Ward 2(1), Erode (ITA No.2960/CHNY/2025, AY 2020-21, order dated 16-12-2025), quashed the ex-parte order passed by the CIT(A), NFAC, Delhi, which had dismissed the appeal in-limine for non-compliance. The Tribunal noted that though the Assessee failed to respond to three notices issued by the First Appellate Authority, the CIT(A) had no jurisdiction to dis...