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of The ITAT upheld the additions made against the assessee for double inclusion of property purchase income and unexplained cash deposits linked to the IDS Scheme, noting the assessee's repeated failure to respond to multiple opportunities to present their case before the AO and CIT(A). The tribunal found no procedural lapses by the authorities, attributing the adverse outcome solely to the assessee's non-compliance and default. Consequently, the matter was remanded to the AO for fresh examination, directing the assessee to deposit Rs. 2,000 as costs to the Prime Minister's National Relief Fund within 90 days. The decision underscores the importance of procedural compliance and the consequences of non-cooperation in tax assessments.
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