Appellant’s unawareness of e-proceedings: ITAT Remands Case for Reassessment

Anantrai Vithalbhai Parmar Vs CIT (Appeals) (ITAT Ahmedabad) The case of Anantrai Vithalbhai Parmar vs. CIT (Appeals), adjudicated by the ITAT Ahmedabad, concerns the addition of ₹44,98,940 as unexplained cash deposits under Section 69A of the Income Tax Act for the Assessment Year 2017-18. The appellant, an individual taxpayer, had deposited ₹12,04,000 in cash during the demonetization period but failed to file a timely income tax return. The Assessing Officer (AO) initiated proceedings, serving notices under Sections 142(1) and 144 of the Act, but the appellant neither filed the required...