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of The Appellate Tribunal reviewed an ex parte order by the CIT(A) concerning the addition of unexplained income under sections 69 and 69A, with tax levied under section 115BBE. The AR argued that despite multiple hearing dates being allocated, the order was passed without considering the assessee's grounds, including issues with notice receipt and adjournment petitions. The Tribunal found the order lacking in both merit and legal grounds, directing a fresh consideration by the CIT(A) to ensure justice and a fair hearing for the assessee. The appeal was allowed for statistical purposes, emphasizing the importance of due process.
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