Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam

Kona Shanthi Kumari Vs Assessment Unit (ITAT Visakhapatnam) ITAT Visakhapatnam remitted the matter since addition confirmed by CIT(A) by passing ex-parte order as assessee didn’t appeared nor complied to the notices. Accordingly, matter remitted back for fresh consideration. Facts- Assessee is an individual and has not filed her return of income for the A.Y. 2018-19. AO observed that assessee has purchased 2.66 Acres of immovable property for a consideration of Rs. 13,50,000/- by way of cash and assessee failed to explain the sources, the sum of Rs. 13,50,000/- remains unexplained. Thus, AO ...