https://www.taxtmi.com/highlights?id=70765 Ex-parte order by CIT (Appeals) - Section 250(6) enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for decision. Thus, it is incumbent upon the CIT(A) to deal with the grounds on merits even in ex-parte order. - CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not have shunned the appeal for non-compliance without addressing the issue on merit. - AT en-us Thu, 06 Jul 2023 08:09:08 +0530 Thu, 06 Jul 2023 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70765 Ex-parte order by CIT (Appeals) - Section 250(6) enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for decision. Thus, it is incumbent upon the CIT(A) to deal with the grounds on merits even in ex-parte order. - CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not have shunned the appeal for non-compliance without addressing the issue on merit. - AT Highlights Income Tax Thu, 06 Jul 2023 08:09:08 +0530 https://www.taxtmi.com/highlights?id=70765