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    <description>The Tribunal set aside the ex-parte order passed by the ld. CIT(A) due to lack of opportunity for a hearing, emphasizing the principles of natural justice. The additions confirmed by the ld. CIT(A) were directed to be reconsidered on merit with a fair hearing. The Tribunal allowed the appeal against the ld. CIT(A)&#039;s order for statistical purposes, stressing the importance of providing a fair opportunity for the assessee to present their case. The issue of failure to provide an opportunity for cross-examination was considered in the broader context of overall lack of opportunity during the proceedings.</description>
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