https://www.taxtmi.com/caselaws?id=762848 ITAT AGRA set aside CIT(A)'s ex-parte dismissal of appeal regarding cash deposits during demonetization period. CIT(A) upheld assessment order without independent application of mind, failing to examine assessee's contentions about earnings, gifts, and land advances. The appellate order violated Section 250(6) by lacking reasoning and proper inquiry. CIT(A) neither called assessment records nor conducted independent verification of evidence. ITAT held the order unsustainable as it deprived higher appellate authorities of reasoned decision-making basis. Matter restored to CIT(A) for fresh adjudication on merits. Appeal allowed for statistical purposes. en-us Fri, 06 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762848 ITAT AGRA set aside CIT(A)'s ex-parte dismissal of appeal regarding cash deposits during demonetization period. CIT(A) upheld assessment order without independent application of mind, failing to examine assessee's contentions about earnings, gifts, and land advances. The appellate order violated Section 250(6) by lacking reasoning and proper inquiry. CIT(A) neither called assessment records nor conducted independent verification of evidence. ITAT held the order unsustainable as it deprived higher appellate authorities of reasoned decision-making basis. Matter restored to CIT(A) for fresh adjudication on merits. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762848