https://www.taxtmi.com/caselaws?id=765737 ITAT Chandigarh set aside CIT(A)'s ex-parte order regarding additional income tax liability under Section 115BBE. The assessee failed to deposit tax on surrendered additional income and remained dormant throughout proceedings before AO and CIT(A). Despite multiple opportunities, the assessee did not present their case on merits. The Tribunal directed the matter back to CIT(A) for fresh consideration, granting the assessee one final opportunity to present their case expeditiously. The Tribunal emphasized the need for reasoned orders and warned against the dangerous trend of non-participation in appellate proceedings. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765737 ITAT Chandigarh set aside CIT(A)'s ex-parte order regarding additional income tax liability under Section 115BBE. The assessee failed to deposit tax on surrendered additional income and remained dormant throughout proceedings before AO and CIT(A). Despite multiple opportunities, the assessee did not present their case on merits. The Tribunal directed the matter back to CIT(A) for fresh consideration, granting the assessee one final opportunity to present their case expeditiously. The Tribunal emphasized the need for reasoned orders and warned against the dangerous trend of non-participation in appellate proceedings. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765737