https://www.taxtmi.com/caselaws?id=766393 ITAT Patna set aside CIT(A)'s order dismissing assessee's appeal against addition under section 69A for cash deposits. CIT(A) failed to pass a reasoned order as required under section 250(6), merely noting non-compliance with notices without adjudicating on merits. ITAT held that CIT(A) must examine records and provide reasons for decisions, cannot dismiss appeal solely for non-prosecution. Matter remanded to CIT(A) for fresh consideration, allowing assessee to file application for exemption from advance tax payment requirement. Appeal allowed for statistical purposes. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 13:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766393 ITAT Patna set aside CIT(A)'s order dismissing assessee's appeal against addition under section 69A for cash deposits. CIT(A) failed to pass a reasoned order as required under section 250(6), merely noting non-compliance with notices without adjudicating on merits. ITAT held that CIT(A) must examine records and provide reasons for decisions, cannot dismiss appeal solely for non-prosecution. Matter remanded to CIT(A) for fresh consideration, allowing assessee to file application for exemption from advance tax payment requirement. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766393