https://www.taxtmi.com/caselaws?id=462562 ITAT Surat allowed assessee's appeal for statistical purposes against CIT(A)'s refusal to admit appeal under section 249(4). The case involved cash deposits treated as unexplained income under section 69A, where assessee claimed to be purely an agriculturist with no taxable income. Following ITAT Pune precedent in Hotel Sai Siddi case, the tribunal held that when assessee has no tax liability, the appeal should be admitted. Matter was restored to CIT(A) for admission and decision on merits, with directions for assessee to comply with notices and avoid unnecessary adjournments. en-us Tue, 28 Nov 2023 00:00:00 +0530 Tue, 01 Jul 2025 19:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462562 ITAT Surat allowed assessee's appeal for statistical purposes against CIT(A)'s refusal to admit appeal under section 249(4). The case involved cash deposits treated as unexplained income under section 69A, where assessee claimed to be purely an agriculturist with no taxable income. Following ITAT Pune precedent in Hotel Sai Siddi case, the tribunal held that when assessee has no tax liability, the appeal should be admitted. Matter was restored to CIT(A) for admission and decision on merits, with directions for assessee to comply with notices and avoid unnecessary adjournments. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462562