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    <title>2015 (10) TMI 1615 - ITAT DELHI</title>
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    <description>The Tribunal found the ex-parte order by the Ld. CIT(A) to be against natural justice principles as the appellant was not given adequate hearing opportunities. The addition of unexplained credit under section 68 of the I.T. Act, 1961 was upheld due to the appellant&#039;s failure to provide necessary details. However, the Tribunal set aside the order and remanded the case for a fresh decision with proper hearing opportunities.</description>
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      <description>The Tribunal found the ex-parte order by the Ld. CIT(A) to be against natural justice principles as the appellant was not given adequate hearing opportunities. The addition of unexplained credit under section 68 of the I.T. Act, 1961 was upheld due to the appellant&#039;s failure to provide necessary details. However, the Tribunal set aside the order and remanded the case for a fresh decision with proper hearing opportunities.</description>
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