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Facts
The assessee, a partnership firm engaged in gas distribution, deposited Rs. 10,42,800 in cash during the demonetization period. The Assessing Officer made an addition under Section 69A of the Act as the assessee did not respond to notices.
Held
The Tribunal noted that the CIT(A) had dismissed the appeal based on non-compliance with Section 249(4)(b) without examining the merits. The Tribunal restored the issue to the Assessing Officer for de novo adjudication.
Key Issues
Whether the CIT(A) erred in dismissing the appeal on a procedural ground without considering the merits of the case, particularly regarding cash deposits during demonetization.
Sections Cited
144, 69A, 249(4)(b)
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, „SMC‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 04.02.2025 Sr. PS/PS 2 Draft placed before author 04.02.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order