No Opportunity of Hearing: ITAT Lucknow Remands Section 69A Addition

Abha Patel Vs Assessment Unit (ITAT Lucknow) Income Tax Appellate Tribunal, Lucknow Bench considered an appeal filed for Assessment Year 2018–19 against an appellate order passed by the Commissioner of Income Tax (Appeals). The assessee had originally filed a return declaring income of ₹7,02,280, which was later revised to ₹13,11,780. The assessment was completed under Sections 147 read with 144/144B, determining total income at ₹31,06,067 after making an addition of ₹17,94,286 under Section 69A. The assessment order was passed ex parte. The subsequent appeal before the first appella...