https://www.taxtmi.com/caselaws?id=773017 The ITAT Ahmedabad allowed the assessee's appeal against an ex parte assessment under section 147 r.w.s. 144 concerning unexplained cash deposits. The tribunal found that the assessee adequately explained non-compliance due to age, non-technical background, and genuine technical difficulties including unnoticed email service and portal errors during CIT(A) proceedings. Since the assessee was denied proper opportunity of being heard due to technical/procedural lapses, the tribunal set aside both the CIT(A) order and ex parte assessment, restoring the matter to the JAO for fresh assessment with adequate hearing opportunity. en-us Tue, 10 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773017 The ITAT Ahmedabad allowed the assessee's appeal against an ex parte assessment under section 147 r.w.s. 144 concerning unexplained cash deposits. The tribunal found that the assessee adequately explained non-compliance due to age, non-technical background, and genuine technical difficulties including unnoticed email service and portal errors during CIT(A) proceedings. Since the assessee was denied proper opportunity of being heard due to technical/procedural lapses, the tribunal set aside both the CIT(A) order and ex parte assessment, restoring the matter to the JAO for fresh assessment with adequate hearing opportunity. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773017