In the result, the appeal of the assessee is allowed for statistical purpose
Bench: Shri Prakash Chand Yadav & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2021-22 Shailaja Kunchala, Vs. The Income Tax Officer, Ward – 15(1), Hyderabad. Hyderabad. Pan : Cfkpk9703B. (Appellant) (Respondent) Assessee By: None Revenue By: Shri Kumar Pranav – Cit-Dr (Appeared Through Virtual Hearing) Date Of Hearing: 17.09.2024 Date Of Pronouncement: 19.09.2024
section 282, particularly w.r.t. the businesses carried by Assessees in unorganised sector and thus a notice by registered post or a service through inspector ought to have been made before passing an Ex-parte order. 4. The Ld. Commissioner(Appeals)-NFAC erred in confirming the arbitrary addition of Rs. 16,41 ,58,541/- made by the Assessing Officer referable