Ex-Parte Assessment Set Aside with Costs, Cash Deposit Case Remanded

Ramnikbhai Jasrajbhai Patel Vs ITO (ITAT Rajkot) Second Chance Granted with Costs: Rajkot ITAT Sets Aside Ex-parte 144/147 Assessment on Cash Deposits of Agriculturist Rajkot ITAT, Rajkot Bench, in Ramnikbhai Jasrajbhai Patel Vs ITO (ITA No.244/RJT/2023; AY 2013-14; order dated 18-12-2025), set aside the ex-parte assessment framed u/s 144 r.w.s. 147 and remanded the matter to the AO for fresh adjudication on merits, while imposing costs of ₹5,000 on the assessee for non-cooperation. The assessee, an agriculturist with no history of filing returns, faced an addition of ₹12.73 lakh on accoun...