Non-Compliance Alone Can’t Justify ₹12 Lakh Cash Addition

Ramanbhai Harmanbhai Patel Vs ITO (ITAT Ahmedabad) Ex-parte Assessment Can’t Stand: ITAT Restores ₹12.05 Lakh Cash Deposit Case for Fresh Adjudication ITAT Ahmedabad “SMC” Bench, in Ramanbhai Harmanbhai Patel vs ITO (ITA No.1555/Ahd/2025, AY 2012-13; order dated 24.12.2025), has set aside the ex-parte assessment and appellate orders and remanded the matter to the AO for fresh adjudication in the interest of natural justice. The assessee had filed a nil return declaring agricultural income of ₹1.80 lakh. Based on information regarding cash deposits of ₹12.05 lakh in Central Bank of ...