TMI BlogValidity of Ex-parte order without considering the merit of the case - principles of natural justice -...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 deci..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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