https://www.taxtmi.com/caselaws?id=773193 The HC set aside the CIT(A)'s ex-parte dismissal and remanded the matter to the AO for fresh examination. The assessee faced addition of Rs. 54,98,000 as unexplained cash deposits under sections 69A and 115BBE. While the assessee claimed the cash originated from her husband's bank account withdrawals and provided supporting bank statements, the AO rejected this explanation. The CIT(A) dismissed the appeal for non-prosecution without examining the evidence. The HC found the ex-parte dismissal inappropriate as it denied the assessee a fair opportunity to substantiate her explanation with documentary evidence, directing the AO to verify the case considering all evidences filed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Wed, 18 Jun 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773193 The HC set aside the CIT(A)'s ex-parte dismissal and remanded the matter to the AO for fresh examination. The assessee faced addition of Rs. 54,98,000 as unexplained cash deposits under sections 69A and 115BBE. While the assessee claimed the cash originated from her husband's bank account withdrawals and provided supporting bank statements, the AO rejected this explanation. The CIT(A) dismissed the appeal for non-prosecution without examining the evidence. The HC found the ex-parte dismissal inappropriate as it denied the assessee a fair opportunity to substantiate her explanation with documentary evidence, directing the AO to verify the case considering all evidences filed. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773193