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2021 (5) TMI 517 - ITAT VISAKHAPATNAMEx parte order passed by the Ld. Commissioner for non-prosecution - HELD THAT:- As gone through the ex parte order passed by the Ld. Commissioner for non-prosecution without discussing the merits of the case. The assessee has raised more than 09 grounds and furnished statement of facts filed along with Form No. 35. The ld. Commissioner is permitted to pass the ex parte order but the same should be on merits. In the instant case, the ld. Commissioner passed the order without considering the merits. The ITAT, Delhi Bench in the case of Pawan Kumar Singhal [2019 (7) TMI 869 - ITAT DELHI] held after considering the decisions of the various High Courts and Hon'ble Supreme Court that the ld. Commissioner required to pass the order on merits stating the points for determination, decision thereon and reasons for decision. In the instant case, there is no dispute that the Ld. Commissioner has confirmed the order of the AO for non-prosecution, therefore, in the interest of justice, we consider it is appropriate to remand the matter back to the ld. Commissioner to decide the appeal on merits. Accordingly, appeal of the assessee is allowed for statistical purpose.
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