Upholding addition without deciding on merits is untenable: Chhattisgarh HC

Adim Jati Seva Sahkari Samiti Maryadit Korba Korba P.O Vs ITO-2 (Chhattisgarh High Court) Chhattisgarh High Court held that upholding of addition by CIT(A) and ITAT merely on the basis of non-appearance without deciding the same on merits and complying with provisions of section 250(4) and 250(6) of the Income Tax Act is not justified. Accordingly, order set aside and matter restored back. Facts- The substantial question of law involved in the present petition is that whether the CIT (Appeals) is justified in dismissing the appeal summarily without deciding the same on merits, by holding that ...