Passing of ex-parte order without deciding case on merits untenable: ITAT Visakhapatnam

14Anuradha Reddy Vs ITO (ITAT Visakhapatnam)

ITAT Visakhapatnam held that dismissal of appeal and passing of ex-parte order by CIT(A) in absence of any response on behalf of the assessee untenable since CIT(A) failed to decide the case on merits.

Facts- The assessee is an individual. AO observed that the assessee made cash deposits in her bank account during demonetization period to the tune of Rs. 34 lakhs. AO observed that the assessee has no explanation to offer the nature and source of such cash deposits and therefore the explanation given by the assesse

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