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2023 (3) TMI 1232 - ITAT AHMEDABADCIT-A deciding the appeal ex-parte to the assessee - Addition u/s 69A - HELD THAT:- CIT-A without referring to the paper book which was available before him has decided the issue against the assessee merely after observing the fact that the assessee did not cooperate during the proceedings. Admittedly, the learned CIT-A is empowered to decide the issue ex parte in the event of non-cooperation from the assessee but he cannot decide the issue without considering the materials available on record and that too in scientific manner. Accordingly, assessee deserves one more opportunity to present its contention before the learned CIT-A. Accordingly, set aside the issue to the file of the learned CIT-A for fresh adjudication - Ground of appeal of the assessee is partly allowed for the statistical purposes.
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