Ex Parte Section 153C Fails for Lack of Hearing: ITAT Delhi Orders De Novo Review

Blue Breeze Trading LLP Vs DCIT (ITAT Delhi) Ex-parte 153C Won’t Survive: No Effective Hearing, No Finality—ITAT Delhi Sends Blue Breeze Back for De-novo Assessee-LLP, engaged in helicopter & aircraft services, was subjected to proceedings u/s 153C pursuant to search on a third party. Assessment was completed u/s 153C r.w.s. 144 with addition of ₹19.80 lakh u/s 69 on alleged unexplained investment. Appeal before CIT(A)-NFAC was disposed ex-parte, with observations that despite multiple notices, Assessee failed to effectively prosecute the appeal, though merits were briefly touched. I...