https://www.taxtmi.com/caselaws?id=461369 ITAT Raipur set aside CIT(A)'s ex-parte order regarding addition on bogus purchase of copper scrap. The tribunal held that CIT(A) failed to discharge duty to decide appeal on merits after considering available material on record. Instead of disposing appeal due to non-prosecution, CIT(A) should have deliberated adequately on issues. Matter remanded to CIT(A) for fresh consideration on merits with reasonable opportunity of hearing to assessee. en-us Fri, 24 May 2024 00:00:00 +0530 Tue, 01 Apr 2025 12:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461369 ITAT Raipur set aside CIT(A)'s ex-parte order regarding addition on bogus purchase of copper scrap. The tribunal held that CIT(A) failed to discharge duty to decide appeal on merits after considering available material on record. Instead of disposing appeal due to non-prosecution, CIT(A) should have deliberated adequately on issues. Matter remanded to CIT(A) for fresh consideration on merits with reasonable opportunity of hearing to assessee. Case-Laws Income Tax Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461369