2021 (2) TMI 213

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....directed against the ex parte order dated 10th July, 2018 passed by the Ld. CIT(A) -11, New Delhi relating to assessment year 2010-11. 2. Although a number of grounds have been raised by the assessee, these all relate to the ex parte order of the Ld. CIT(A) sustaining the addition of Rs. 12,76,000/- made by the AO u/s 69A of the I.T. Act 1961. 2. Facts of the case, in brief, are that the ass....

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....e bank account. The AO, therefore, completed the assessment u/s 147/144 of the Act determining the total income of the assessee at Rs. 14,38,420/- wherein he made addition of Rs. 12,76,000/- u/s 69A to the returned income of Rs. 1,62,420/-. 3. Since there was no compliance from the side of the assessee despite three opportunities granted by the Ld. CIT(A), he passed the ex parte order sustainin....

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....ia Pvt. Ltd. reported in 38 ITD 320 (Delhi) dismissed the appeal of the assessee for non prosecution. He , however, while deciding the appeal on merit has simply sustained the addition made by the AO in a cryptic order. Considering the totality of the facts of the case and in the interest of justice, I deem it appropriate to restore this issue to the file of the Ld. CIT(A) with a direction to g....