Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play

Harminder Singh Vs ITO (ITAT Chandigarh)

ITAT Chandigarh held that addition on account of failure to provide necessary explanation in respect of source of cash deposits in bank confirmed without considering explanation set aside with one more opportunity to assessee in the interest of substantial justice and fair play.

Facts- This is an appeal filed by the assessee against the ex-parte order passed by the ld. CIT(A)-3, Ludhiana dated 10.07.2019 pertaining to Assessment yea

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