Ex-parte order confirming addition remanded back as major cash deposits were prior demonetization

Vijay Odhabhai Lalu Vs ITO (ITAT Surat) ITAT Surat held that addition on account of cash deposit during demonetization confirmed by both AO and CIT(A) by passing ex-parte order. However, majority of cash deposits are prior to demonetization period. Hence, matter remanded back for fresh verification. Facts- AO made addition of Rs. 57,22,000/- on account of cash deposit. AO held that the assessee made cash deposit during demonetization period, but factual position is something different. During demonetization period, the assessee has made deposit of Rs. 60,000/- only and rest of the amount depos...