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

u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 04.12.2019 by the Assessing Officer, ITO, Ward-3(2), Gwalior (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds of appeal :- “1. That the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in passing an ex parte