VIPING KUMAR PANDEY,ALLAHABAD vs. ITO, RANGE-1(5), ALLAHABAD

This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 28.12.2022 for AY. 2010-11.

None appeared for the assessee. However, on perusal of the ground no. 2 of the assessee, it is noted that the assessee is aggrieved by the ex-parte order passed by the Ld. CIT(A) without hearing the assessee. It is noted that the Ld. CIT(A) had issued twice notices, directing the assessee to file reply by 02.12.02022. And taking note that the assessee did not file any reply, he was of the opinion that the assessee has nothing more to say in respect of the grounds of appeal raised before him, and resultantly, confirmed the action of the AO making an addition of Rs.7,60,200/- ex-parte qua assessee. It is noted that the Ld. CIT(A) has confirmed the action of the AO without discussing either the relevant facts/law on the issues raised by the assessee. Merely by stating that he [Ld CIT(A)] has passed the order