Ex-parte order set aside and cost imposed on assessee for non-compliance and procedural delay

Advertisement Bhupendra Shantilal Shah Vs DCIT (ITAT Ahmedabad) ITAT Ahmedabad imposed cost of Rs. 5,000 on the assessee due to non-compliance and procedural delay. Accordingly, ex-parte order passed by CIT(A) set aside and matter remitted back to CIT(A). Facts- During the assessment proceedings, the AO noted substantial cash deposits totalling to Rs.96,25,414/- made in the assessee’s bank accounts during the demonetization period and other times during the financial year. The assessee claimed to have earned commission income of Rs.9,30,500/- in cash. However, no supporting documents, suc...