https://www.taxtmi.com/caselaws?id=759268 ITAT Ahmedabad allowed the appeal and deleted additions made under Section 69A for unexplained cash deposits. The assessee, a small-scale garment trader, had not filed returns as income was below taxable limits. The tribunal found the assessee could not respond to notices as they were sent to former consultant's email address. Considering the business nature, income levels, and procedural issues, the tribunal held the addition was unjustified and directed its deletion. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 27 Sep 2024 10:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759268 ITAT Ahmedabad allowed the appeal and deleted additions made under Section 69A for unexplained cash deposits. The assessee, a small-scale garment trader, had not filed returns as income was below taxable limits. The tribunal found the assessee could not respond to notices as they were sent to former consultant's email address. Considering the business nature, income levels, and procedural issues, the tribunal held the addition was unjustified and directed its deletion. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759268