The Income Tax Appellate Tribunal, Delhi Bench ‘A’, adjudicated the appeal filed by the assessee against the order dated 19.03.2025 passed by the Commissioner of Income Tax (Appeals)-24, New Delhi, under Section 250 of the Income-tax Act, 1961, arising out of the assessment order passed under Section 143(3) for Assessment Year 2022-23.

The assessee filed the return of income declaring total income of ₹11,79,070/-. A search and seizure operation under Section 132 of the Act was conducted on 12.12.2022. The case was selected for scrutiny and statutory notices under Sections 143(2) and 142(1) along with a detailed questionnaire were issued, followed by a show-cause notice. The assessee submitted replies along with documents. On completion of assessment proceedings, the Assessing Officer made additions of ₹30,00,000/- and ₹14,14,779/- under Section 69A read with Section 115BBE of the Act.

Aggrieved, the assessee preferred an appeal before the CIT(A). The CIT(A), however, dismissed the appeal by an ex-parte order dated 19.03.2025, observing that the assessee had not furnished documentary evidence in support of the grounds of appeal.

Before the Tribunal, none appeared on behalf of the assessee. The Revenue submitted that no supporting documents were produced during appellate proceedings. On examination of the record, the Tribunal noted that the CIT(A) had passed the impugned order ex-parte without adjudicating the grounds of appeal on merits.

Considering the facts and circumstances and in the interest of substantial justice, the Tribunal set aside the ex-parte order passed by the CIT(A) and restored the matter to the file of the CIT(A) for fresh adjudication in accordance with law after affording a fair opportunity of hearing to the assessee. Accordingly, the appeal filed by the assessee was allowed for statistical purposes.

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