https://www.taxtmi.com/caselaws?id=422628 The Revenue challenged the Commissioner (Appeals) order regarding an addition made under section 69 of the Income Tax Act. The lack of assessee representation during the appeal hearing resulted in an ex-parte disposal. The Commissioner (Appeals) deleted the addition due to insufficient proof of unaccounted investments. The decision was based on the Assessing Officer's failure to conduct a proper inquiry. The Tribunal emphasized the obligation of the Commissioner (Appeals) to ensure effective inquiry and remanded the matter for further adjudication. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 19 May 2022 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422628 The Revenue challenged the Commissioner (Appeals) order regarding an addition made under section 69 of the Income Tax Act. The lack of assessee representation during the appeal hearing resulted in an ex-parte disposal. The Commissioner (Appeals) deleted the addition due to insufficient proof of unaccounted investments. The decision was based on the Assessing Officer's failure to conduct a proper inquiry. The Tribunal emphasized the obligation of the Commissioner (Appeals) to ensure effective inquiry and remanded the matter for further adjudication. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422628