https://www.taxtmi.com/caselaws?id=427925 The appeal challenged the ex-parte order of the CIT(A) for lack of fair hearing and legality concerns under section 147. The AO's addition of unexplained cash deposits and credit entries was contested. The NFAC found the dismissal lacking proper reasoning and granted the assessee a chance to explain before the CIT(A)/NFAC, restoring all grounds to the AO for a fresh decision. The appeal was allowed for statistical purposes, stressing the importance of fair opportunities and timely compliance in future proceedings. en-us Tue, 06 Sep 2022 00:00:00 +0530 Tue, 20 Sep 2022 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427925 The appeal challenged the ex-parte order of the CIT(A) for lack of fair hearing and legality concerns under section 147. The AO's addition of unexplained cash deposits and credit entries was contested. The NFAC found the dismissal lacking proper reasoning and granted the assessee a chance to explain before the CIT(A)/NFAC, restoring all grounds to the AO for a fresh decision. The appeal was allowed for statistical purposes, stressing the importance of fair opportunities and timely compliance in future proceedings. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427925