Order passed on Merit after due opportunities cannot be termed as Ex-parte order

CIT Vs Shree Nirman Foundation Charitable Trust (Gujarat High Court) The issue under consideration is if Assessee remained absent on more than one occasions and appeal decided on merits then whether it will be called as Ex-parte order? High Court states that if an order is passed by the CIT (A) on merits despite the fact that the assessee failed to appear before the CIT (A) at the time of the final hearing of the appeal, the order passed by the CIT(A) cannot be termed as ex-parte. An order having been passed by the CIT(A) after service of notices on the assessee, there is no question of failur...