It's wrong merely to sit back (3)

I believe the answer is:

tis

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'it's wrong merely' is the definition.
I can't judge whether this definition defines the answer.

'sit back' is the wordplay.
'back' says the letters should be written backwards.
'sit' backwards is 'TIS'.

'to' acts as a link.

Can you help me to learn more?

(Other definitions for tis that I've seen before include "... the season to be jolly" , "That thing's" , "Sequel to "Angela's Ashes"" , "I confirm the identity of" , "McCourt work" .)

I've seen this clue in the Evening Standard.

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