In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

1. That the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in passing an ex parte order without providing the appellant with a fair opportunity to present his case despite being aware of the appellant's circumstances, existence of sufficient grounds and evidence intended to be placed on record. 2. That the CIT(A) has erroneously confirmed the addition