https://www.taxtmi.com/caselaws?id=772360 ITAT Mumbai dismissed revenue's appeal against CIT(A)'s order setting aside ex-parte assessment u/s 144. The case was transferred from DCIT to ITO during proceedings. Despite assessee submitting required documents to DCIT, the receiving ITO/AO failed to examine these documents and completed assessment ex-parte. ITAT held the assessment invalid as assessee had complied with hearing notice and submitted necessary details. The transfer of case between officers did not absolve AO from examining previously filed documents. Revenue failed to controvert CIT(A)'s findings regarding sustainable purchases with proper evidence of source, delivery, consumption and end use. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772360 ITAT Mumbai dismissed revenue's appeal against CIT(A)'s order setting aside ex-parte assessment u/s 144. The case was transferred from DCIT to ITO during proceedings. Despite assessee submitting required documents to DCIT, the receiving ITO/AO failed to examine these documents and completed assessment ex-parte. ITAT held the assessment invalid as assessee had complied with hearing notice and submitted necessary details. The transfer of case between officers did not absolve AO from examining previously filed documents. Revenue failed to controvert CIT(A)'s findings regarding sustainable purchases with proper evidence of source, delivery, consumption and end use. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772360