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    <title>2025 (9) TMI 938 - ITAT SURAT</title>
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    <description>ITAT, Surat (AT) dismissed the assessee&#039;s appeal and sustained an addition under s.69A where the assessee failed to explain the nature and source of cash deposits in bank accounts. The tribunal applied the principle that adjudicative bodies may dismiss matters in default when a party does not prosecute or pursue its appeal, and found no obligation to keep the matter pending on behalf of the appellant. The addition was therefore upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778449</link>
      <description>ITAT, Surat (AT) dismissed the assessee&#039;s appeal and sustained an addition under s.69A where the assessee failed to explain the nature and source of cash deposits in bank accounts. The tribunal applied the principle that adjudicative bodies may dismiss matters in default when a party does not prosecute or pursue its appeal, and found no obligation to keep the matter pending on behalf of the appellant. The addition was therefore upheld.</description>
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