Ex-Parte Income Tax Assessment Against Continuously Absent Assessee: ITAT Restores Case for Meritorious Adjudication

The ITAT has restored an ex-parte Income Tax assessment case for "meritorious adjudication" despite the assessee being continuously absent. An ex-parte assessment is made without the taxpayer's participation. The tribunal recognized that while the assessee's absence was a factor, the underlying merits of the case still deserved consideration. This decision highlights the ITAT's power to ensure justice even in default situations, preventing taxpayers from being unduly penalized due to non-appearance if there is a substantive claim to be heard. It underscores a balanced approach to procedural compliance and substantive justice.