https://www.taxtmi.com/caselaws?id=776403 ITAT Bangalore granted the assessee an opportunity to appear before the AO and submit relevant records regarding unexplained cash deposits treated as income u/s 69A. Despite the AO's assessment u/s 144 due to non-filing of return and non-response to notices, the assessee claimed income solely from agriculture and lack of access to electronic communications. The tribunal noted the assessee's request to not receive notices via email was ignored. The ITAT directed that additional documents submitted in appeal be furnished to the AO to establish that the cash deposits represent agricultural income, allowing reassessment after proper consideration. en-us Mon, 06 Jan 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776403 ITAT Bangalore granted the assessee an opportunity to appear before the AO and submit relevant records regarding unexplained cash deposits treated as income u/s 69A. Despite the AO's assessment u/s 144 due to non-filing of return and non-response to notices, the assessee claimed income solely from agriculture and lack of access to electronic communications. The tribunal noted the assessee's request to not receive notices via email was ignored. The ITAT directed that additional documents submitted in appeal be furnished to the AO to establish that the cash deposits represent agricultural income, allowing reassessment after proper consideration. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776403