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2022 (7) TMI 321 - ITAT HYDERABADEx parte order paased by AO and NFAC - Addition u/s 69A - assessee submitted that due to non-receipt of notice from the Assessing Officer there was non-representation before the Assessing Officer for which he has passed the ex parte order. Similarly, due to lack of proper opportunity granted by the NFAC, the assessee could not file the requisite details before the NFAC for which the NFAC also passed the ex parte order sustaining the addition made by the AO - HELD THAT:- We deem it proper to restore the issue to the file of Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the Assessing Officer without seeking any adjournment under any pretext failing which the Assessing Officer is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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