https://www.taxtmi.com/caselaws?id=774608 ITAT Jaipur allowed the appeal for statistical purposes and remanded the matter to AO for fresh adjudication. The case involved addition under section 69A for unexplained money where the assessee failed to file return despite notice under section 148. Both AO and CIT(A) passed ex-parte orders due to assessee's non-appearance. ITAT held that while assessee was duty-bound to appear before authorities, principles of natural justice required deciding the matter on merits with proper opportunity of hearing, hence restoration to AO. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774608 ITAT Jaipur allowed the appeal for statistical purposes and remanded the matter to AO for fresh adjudication. The case involved addition under section 69A for unexplained money where the assessee failed to file return despite notice under section 148. Both AO and CIT(A) passed ex-parte orders due to assessee's non-appearance. ITAT held that while assessee was duty-bound to appear before authorities, principles of natural justice required deciding the matter on merits with proper opportunity of hearing, hence restoration to AO. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774608