https://www.taxtmi.com/caselaws?id=775843 ITAT Chennai set aside the assessment order passed by DCIT due to procedural lapses and improper disposal of the appeal by CIT(A), who dismissed it as a duplicate without supporting records. The tribunal accepted the assessee's claim of no duplicate appeal and noted the assessee's disability and lack of proper opportunity during assessment. Relying on precedent, the matter was remanded to the AO for de novo assessment. The assessee was directed to submit all relevant documents regarding unexplained cash deposits (SBNs). The appeal was allowed for statistical purposes. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775843 ITAT Chennai set aside the assessment order passed by DCIT due to procedural lapses and improper disposal of the appeal by CIT(A), who dismissed it as a duplicate without supporting records. The tribunal accepted the assessee's claim of no duplicate appeal and noted the assessee's disability and lack of proper opportunity during assessment. Relying on precedent, the matter was remanded to the AO for de novo assessment. The assessee was directed to submit all relevant documents regarding unexplained cash deposits (SBNs). The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775843