https://www.taxtmi.com/caselaws?id=775607 The ITAT Amritsar remanded the matter back to the CIT(A) for fresh adjudication on the issue of cash deposit treated as unexplained investment under section 69. The tribunal noted that the appeal was not decided on merits and the assessee may not have received or tracked the hearing notice issued via the ITBA portal. The CIT(A) was directed to consider the grounds of appeal on their merits after providing the assessee a proper opportunity of hearing. The assessee was instructed to submit all relevant documentary evidence and cooperate fully in the appeal proceedings for effective disposal. en-us Mon, 07 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775607 The ITAT Amritsar remanded the matter back to the CIT(A) for fresh adjudication on the issue of cash deposit treated as unexplained investment under section 69. The tribunal noted that the appeal was not decided on merits and the assessee may not have received or tracked the hearing notice issued via the ITBA portal. The CIT(A) was directed to consider the grounds of appeal on their merits after providing the assessee a proper opportunity of hearing. The assessee was instructed to submit all relevant documentary evidence and cooperate fully in the appeal proceedings for effective disposal. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775607