https://www.taxtmi.com/caselaws?id=754672 ITAT Surat set aside CIT(A)'s ex-parte order regarding Section 69A addition for unexplained cash deposits in bank accounts. The tribunal found that CIT(A) violated natural justice principles by failing to send even a reminder to the Assessing Officer for the remand report after receiving additional evidence from the assessee. Citing Supreme Court precedents in M.S. Gill and A.K. Kraipak cases, the tribunal emphasized that natural justice requires adherence to audi alterem partem principle. The matter was remanded back to CIT(A) for fresh adjudication on merits, allowing both appeals for statistical purposes. en-us Fri, 23 Feb 2024 00:00:00 +0530 Thu, 27 Jun 2024 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754672 ITAT Surat set aside CIT(A)'s ex-parte order regarding Section 69A addition for unexplained cash deposits in bank accounts. The tribunal found that CIT(A) violated natural justice principles by failing to send even a reminder to the Assessing Officer for the remand report after receiving additional evidence from the assessee. Citing Supreme Court precedents in M.S. Gill and A.K. Kraipak cases, the tribunal emphasized that natural justice requires adherence to audi alterem partem principle. The matter was remanded back to CIT(A) for fresh adjudication on merits, allowing both appeals for statistical purposes. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754672