https://www.taxtmi.com/caselaws?id=461933 ITAT Raipur held that when CIT(Appeals) passes an ex-parte order due to assessee's non-compliance, the Tribunal cannot adjudicate legal grounds on merits as it would undermine the statutory framework and create an easy route for redressal without compliance before the first appellate authority. The Tribunal set aside the CIT(Appeals) orders and remanded matters for fresh adjudication on merits, directing the assessee to comply before the first appellate authority as this constituted their final opportunity. Appeals were allowed for statistical purposes. en-us Thu, 20 Mar 2025 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461933 ITAT Raipur held that when CIT(Appeals) passes an ex-parte order due to assessee's non-compliance, the Tribunal cannot adjudicate legal grounds on merits as it would undermine the statutory framework and create an easy route for redressal without compliance before the first appellate authority. The Tribunal set aside the CIT(Appeals) orders and remanded matters for fresh adjudication on merits, directing the assessee to comply before the first appellate authority as this constituted their final opportunity. Appeals were allowed for statistical purposes. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461933