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The ITAT considered an appeal challenging an ex-parte order by the CIT(A) regarding addition u/s 69A for cash deposits. The Revenue argued denial of natural justice as the CIT(A) did not remind the Assessing Officer to submit a remand report, violating principles of natural justice. Referring to legal precedents, the ITAT emphasized the importance of providing sufficient opportunity for all parties involved. It noted that justice must not only be done but seen to be done. As a result, the ITAT allowed the appeals, directing the matters to be sent back to the CIT(A) for fresh adjudication to ensure fairness in the process.
The ITAT considered an appeal challenging an ex-parte order by the CIT(A) regarding addition u/s 69A for cash deposits. The Revenue argued denial of natural justice as the CIT(A) did not remind the Assessing Officer to submit a remand report, violating principles of natural justice. Referring to legal precedents, the ITAT emphasized the importance of providing sufficient opportunity for all parties involved. It noted that justice must not only be done but seen to be done. As a result, the ITAT allowed the appeals, directing the matters to be sent back to the CIT(A) for fresh adjudication to ensure fairness in the process.
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