https://www.taxtmi.com/caselaws?id=775624 The ITAT Hyderabad held that the CIT(A) failed to provide the assessee with a reasonable opportunity of hearing, as notices were not received and no specific reference to such notices was made before disposing of the appeal. The tribunal found this to be a violation of natural justice principles. Consequently, the ITAT set aside the CIT(A) order treating unexplained cash found during survey as income under section 69A read with 115BBE and remanded the matter back to the CIT(A) for reconsideration after affording the assessee a proper hearing. The appeal was allowed for statistical purposes. en-us Fri, 25 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775624 The ITAT Hyderabad held that the CIT(A) failed to provide the assessee with a reasonable opportunity of hearing, as notices were not received and no specific reference to such notices was made before disposing of the appeal. The tribunal found this to be a violation of natural justice principles. Consequently, the ITAT set aside the CIT(A) order treating unexplained cash found during survey as income under section 69A read with 115BBE and remanded the matter back to the CIT(A) for reconsideration after affording the assessee a proper hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775624