CIT(A) Cannot Dismiss Appeals in Limine Without Deciding Merits: ITAT Hyderabad

Srinivas Arra Vs ITO (ITAT Hyderabad)

CIT(A) Cannot Dismiss in Limine for non-prosecution without deciding the issue on merits

Assessee, an individual, filed his return of income for AY 2017-18 on 30.03.2018 declaring total income of ₹4,80,730/-. The case was reopened & reassessment was completed u/s 147 r.w.s. 144B on 27.09.2021. During the demonetisation period, Assessee had deposited ₹25,03,554/- in cash in his bank account. As Assessee failed to explain the source of the cash deposits with supporting evidence, AO treated the entire amount as unexplained money &am

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