https://www.taxtmi.com/highlights?id=64037 Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that the when there is no representation on behalf of the assessee, the First Appellate Authority ought to have decided the issues on merits and in accordance with law instead of simply dismissing the appeal in limine. - AT en-us Mon, 13 Jun 2022 15:03:02 +0530 Mon, 13 Jun 2022 15:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64037 Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that the when there is no representation on behalf of the assessee, the First Appellate Authority ought to have decided the issues on merits and in accordance with law instead of simply dismissing the appeal in limine. - AT Highlights Income Tax Mon, 13 Jun 2022 15:03:02 +0530 https://www.taxtmi.com/highlights?id=64037