Case Remanded for Fresh Consideration Due to Non-Appearance Before CIT(A)

Ratna Kumari Koppisetty Vs ITO (ITAT Visakhapatnam) ITAT Visakhapatnam held that confirmation of addition by CIT(A) due to non-appearance by assessee. Accordingly, matter remanded back with direction to give one more opportunity of being heard. Facts- The assessee is an individual, engaged in the business as Kerosene dealers in Rajahmundry. The case of the assessee was selected for scrutiny under CASS “Limited Category” to verify the sources for “Cash deposits during demonetisation period”. AO observed that assessee could not produce details relating to the basis for arriving at the in...