UTTAM KUMAR MALI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 27, NEW DELHI

This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-29, Delhi dated 10.01.2025 for the AY 2020-21 in sustaining the addition made u/s 69A of the Act.

Ld. Counsel for the assessee, at the outset, submitted that the appeal of the assessee was dismissed ex parte without going into the merits of the addition by the Assessing Officer. Ld. Counsel for the 1 assessee therefore submitted that the appeal may be restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee.

Ld. DR has no serious objection in remitting the appeal to the file of the Ld. CIT(A).

Heard rival contentions, perused the orders of the authorities below.

On perusal of the Ld. CIT(A) order, we observed that the Ld. CIT(A) did not give any independent finding on the addition made by the AO. Predominently the appeal was dismissed for non prosecution and without there being any independent finding of the Ld. CIT(A) on the issue in appeal. Thus, we feel it appropriate to retore the appeal to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity to the assessee.