Ex-parte Assessment Set Aside for Fresh Adjudication: ITAT Upholds CIT(A)’s Power u/s 251(1)(a)

DCIT Vs Strawberry Farmer Agro Products (ITAT Delhi)

Ex-parte Assessment Set Aside for Fresh Adjudication – ITAT Upholds CIT(A)’s Power u/s 251(1)(a)

Revenue filed appeal against CIT(A)’s order which had set aside ex-parte assessment framed u/s 147 r.w.s. 144. AO had made additions of ₹2.41 crore & ₹35,287 as unexplained income u/s 69A r.w.s. 115BBE, after assessee failed to respond to notices issued u/s 148A(b), 148 & 142(1).

Assessee explained before CIT(A) that it was unaware of assessment proceedings until receip

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