In the result, all the three appeals of the assessee are allowed for
Bench: : Shri Ramit Kochar
69 are not attracted in the case, addition made, in this case is liable to be deleted. 5 That the CIT Appeal has passed the ex-party order without allowing the opportunity to the appellant, the appellate order passed dt. 20.06.2023 without allowing of the opportunity is bad in law, liable to be set aside