Ex-Parte Section 69A Addition: ITAT Orders Fresh Examination by AO

Advertisement Trupti Ashishkumar Desai Vs ITO (ITAT Surat) In the case of Trupti Ashishkumar Desai Vs ITO, the Income Tax Appellate Tribunal (ITAT) in Surat reviewed an appeal concerning the Assessment Year (AY) 2011-12. The appellant challenged the decision of the Commissioner of Income Tax (Appeals), which upheld an addition of ₹7,00,130 under Section 69A, based on unexplained investments. The appellant argued that the order was passed ex parte, without adequate opportunity for defense, as the CIT(A) claimed multiple notices were issued, including during the COVID-19 period. The appella...