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ITAT set aside CIT(A)'s order regarding addition under s.69A for unexplained cash deposits. CIT(A) failed to fulfill statutory obligations under s.250(6) by not providing reasoned determination of appeal points and merely noting assessee's non-compliance with notices. The dismissal lacked merit-based adjudication and proper examination of appeal grounds. Additionally, while advance tax payment was required under s.249(4), CIT(A) neither specified the payable amount nor considered that assessee could seek exemption. Matter remanded for fresh consideration with directions to allow assessee to file advance tax exemption application. CIT(A) directed to pass speaking order addressing merits and grounds raised, following established precedents requiring substantive adjudication of appeals.