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Informative

Ex-Parte Order Passed without Adjudicating Issue On Merits: ITAT Remits Rs. 3 Cr Sales and Purchases Matter to CIT(A)

Update / Judgement Date

27 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT remanded an ex-parte order due to lack of adjudication on merits regarding Rs. 3 crore in sales and purchases. It criticized the Assessing Officer for not examining issues substantively and reinforced principles of natural justice. The matter was sent back to CIT(A) for fresh evaluation. The case reiterates that even in absence of assessee appearance, due diligence in assessment must not be compromised.