2025 (5) TMI 1859

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.... 1. That the learned Commissioner of Income Tax (Appeals) - 28, New Delhi has erred both in law and, on facts in upholding the determination of income made by the learned Assistant Commissioner of Income Tax, Central Circle-13, Delhi of the appellant at Rs. 1,50,000/- in an order of assessment dated 25.9.2021 u/s 153A/144 of the Act of the Act. 2. That the learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in disposing off the appeal ex-parte without granting any opportunity of being heard to the appellant. 2.1. That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that non appearance of the appellant on the date of hearing was neither intentional nor deliberate and is ....

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....n at IGI Airport. The assessment was completed u/s 153A r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred as 'the Act') dated 25.09.2021 as the assessee failed to appear during the assessment proceedings. The Assessing Officer made addition of Rs. 1,50,000/- u/s 69C of the Act on account of foreign travel. The relevant discussion by the Assessing Officer is made in para-4 of the assessment order, which is reproduced as below:- 4. During the course of the investigation proceedings, it came to the knowledge of the department that the assessee has visited foreign countries such as Dubai, combodia and Thailand atleast two times in the year under consideration, in this regards assessee was issued show cause notice dated 13.09....

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....ip * 2 trips) is added to the income of the assessee as per the provision of section 69C of the Income Tax Act, 1961 read with section 115BBE of the Income Tax Act, 1961." 4. Aggrieved with the said order, the assessee filed an appeal before the ld. CIT(A). The Ld. CIT(A) confirmed the order of the Assessing Officer on the ground that the assessee failed to explain the expenses incurred in foreign trips and therefore the action of the Assessing Officer was reasonable. 5. Against the above order, the assessee is in appeal before us. 6. The ld. AR submitted that assessment in this case has been made u/s 153A of the Act and the addition of Rs. 1,50,000/- u/s 69C r.w.s. 115BBE of the Act has been made without any basis of incriminating....