https://www.taxtmi.com/caselaws?id=772595 The ITAT Pune allowed the assessee's appeal against addition u/s 69A for unexplained money deposited during demonetization. The HC found that impounded documents from survey were not provided to the assessee despite requests, preventing proper defense. While the assessee could have appeared before AO with available material, CIT(A)/NFAC erred by dismissing the appeal solely for non-cooperation without considering denial of impounded documents. The matter was remanded to AO for fresh assessment after providing reasonable hearing opportunity and necessary documents to the assessee. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772595 The ITAT Pune allowed the assessee's appeal against addition u/s 69A for unexplained money deposited during demonetization. The HC found that impounded documents from survey were not provided to the assessee despite requests, preventing proper defense. While the assessee could have appeared before AO with available material, CIT(A)/NFAC erred by dismissing the appeal solely for non-cooperation without considering denial of impounded documents. The matter was remanded to AO for fresh assessment after providing reasonable hearing opportunity and necessary documents to the assessee. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772595