https://www.taxtmi.com/caselaws?id=775218 The ITAT Jaipur allowed the assessee's appeal for statistical purposes and restored the matter to the AO for de novo assessment. The CIT(A) had passed an ex-parte order confirming the AO's action due to the assessee's non-response to multiple notices. The assessee argued that discrepancies existed between cash deposits mentioned in the order and amounts finally added, requiring fresh examination. While acknowledging the assessee's failure to appear before statutory authorities despite various opportunities, the ITAT emphasized that disputes must be decided on merits to protect the assessee's right to be heard. The matter was remanded to the AO with directions to provide one final hearing opportunity, with conditions that the assessee must cooperate and not seek frivolous adjournments during proceedings. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775218 The ITAT Jaipur allowed the assessee's appeal for statistical purposes and restored the matter to the AO for de novo assessment. The CIT(A) had passed an ex-parte order confirming the AO's action due to the assessee's non-response to multiple notices. The assessee argued that discrepancies existed between cash deposits mentioned in the order and amounts finally added, requiring fresh examination. While acknowledging the assessee's failure to appear before statutory authorities despite various opportunities, the ITAT emphasized that disputes must be decided on merits to protect the assessee's right to be heard. The matter was remanded to the AO with directions to provide one final hearing opportunity, with conditions that the assessee must cooperate and not seek frivolous adjournments during proceedings. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775218