ROBERT JEROME LEWIS ,NAVI MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, DELHI

We have heard the rival submissions and examined the documents available on record. During the hearing, the Ld. AR contended that the assessment was completed with an addition of Rs.1.20 crores under Section 68 of the Act, on account of unexplained income. Further, the assessee received interest income amounting to Rs.4,36,589/-, of which only Rs.3,86,990/- was duly explained. Consequently, the balance interest income of Rs.49,599/- was added to the total income.During the assessment proceedings, the assessee submitted all relevant documents; however, the addition was confirmed. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A).

During the appellate proceedings, the assessee filed a written submission dated 04/03/2024. However, the Ld. CIT(A) passed the impugned appellate order without considering the said submission in its proper perspective. Consequently, the order was passed ex parte, without providing adequate justification. Dissatisfied with the appellate order, the assessee has now sought relief. The Ld. AR has prayed for the matter to be remanded to the file of the Ld. CIT(A) for a fresh adjudication and the passing of a de novo appellate order.

The Ld. DR supported the orders of the revenue authorities and opposed the appeal.

Upon careful consideration, we find that the assessee had filed a written submission on 04/03/2024. However, without duly considering the same, the Ld. CIT(A) proceeded to pass an ex parte order, thereby confirming the addition. We