Appeal Restored as Email Mismatch Led to Non-Compliance and Ex-Parte CIT(A) Order

Bharatkumar Chandrakant Patel Vs DCIT (ITAT Ahmedabad) Ex-Parte CIT(A) Order Set Aside—Mismatch of Email Addresses Shown as Reasonable Cause; Reopening, Sec.69A Addition Denial of Cross-Examination to Be Re-Adjudicated  The Assessee filed return declaring ₹10,55,980. Reassessment was initiated on the basis of an appraisal report from a search conducted in the Diamond Cable Group (15.03.2012). Statements of Shri Amit Bhatnagar (u/s 132(4)) and Shri Rajesh Nimakar (u/s 131(1A)) referred to an alleged ₹12-crore agreement for sale of land behind Miles Motors, Atladra, of which ₹4 crore wa...