Bogus Sales: CIT(A) Must Pass Speaking Order Even If Assessee Fails to Appear – ITAT Agra

Virendra Kumar Jain Vs ITO (ITAT Agra)

The appeal before the Income Tax Appellate Tribunal (ITAT), Agra Bench, was filed by the assessee, Virendra Kumar Jain, a wholesale trader of food grains, pulses, and oilseeds, against an ex parte order passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) [CIT(A)] for the Assessment Year (A.Y.) 2018-19. The core of the matter was an addition of ₹ 1,18,52,322/- made by the Assessing Officer (AO) for bogus sales.

Origin of the Addition and Assessment Proceedings

The assessee f

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