HARISH JHAMB,DELHI vs. INCOME TAX OFFICE 44 8, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Aurangabad’s order dated 27.02.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1086648402(1), involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 2 It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that
The order continues below.
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