https://www.taxtmi.com/caselaws?id=754607 The ITAT Raipur remanded the case to CIT(A) for fresh consideration after finding that the appellate authority failed to decide the appeal on merits. While the assessee could not explain large cash deposits before the AO, warranting addition under section 69A, the CIT(A) erred by dismissing the appeal without properly considering additional evidence including audit reports and written submissions spanning 31 pages. The CIT(A) neither admitted nor rejected the additional evidence as required under Rule 46A, nor remitted documents to AO for comments. The tribunal directed CIT(A) to pass a fresh order considering all evidence and submissions in accordance with sections 250 and 251 of the IT Act. Appeal partly allowed for statistical purposes. en-us Thu, 25 Jan 2024 00:00:00 +0530 Wed, 26 Jun 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754607 The ITAT Raipur remanded the case to CIT(A) for fresh consideration after finding that the appellate authority failed to decide the appeal on merits. While the assessee could not explain large cash deposits before the AO, warranting addition under section 69A, the CIT(A) erred by dismissing the appeal without properly considering additional evidence including audit reports and written submissions spanning 31 pages. The CIT(A) neither admitted nor rejected the additional evidence as required under Rule 46A, nor remitted documents to AO for comments. The tribunal directed CIT(A) to pass a fresh order considering all evidence and submissions in accordance with sections 250 and 251 of the IT Act. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754607