In this work, linear and non-linear structures of ion-acoustic waves (IAWs) are investigated in a collisional plasma consisting of warm ions, superthermal electrons, and positrons. A dissipative effect is assumed due to ion-neutral collisions. The linear properties of IAWs are investigated. It is shown that the dynamics of the IAWs is governed by the damped Korteweg-de Vries (K-dV) equation. It is seen that the ion-neutral collisions modify the basic features of ion-acoustic solitary waves significantly. Also, the effect of the plasma parameters on the dissipative IAWs is discussed in detail.