Passing ex-parte order without discussing merit of case is not justified in law

Bimla Devi D/o. Shri Phool Chand Vs ITO (ITAT Delhi) The issue under consideration is whether the ex-parte order passed by CIT(A) without discussing merit of the case is justified in law? ITAT studied the matter and state that it is pertinent to note that the CIT(A) has passed ex-parte order and dismissed the appeal for non prosecution. The CIT(A) has not at all discussed the merit of the case. Hence, it will be appropriate to remand back the matter to the file of the CIT(A) for fresh adjudication on merit. The assessee be given opportunity of hearing by following principles of natural justice...