Matter of unexplained deposit remanded as assessee failed to represent before AO and CIT(A)

Sapna Sameer Vs ITO (ITAT Kolkata) ITAT Kolkata remanded the matter of addition towards unexplained deposit to AO since proper representation couldn’t be made by the assessee both at the stage of assessment order and at the stage of appellate order. Facts- The case of the assessee was selected for limited scrutiny with the reasons “Large cash deposits in bank account(s)”. The assessee failed to respond to the notices issued and AO made addition on account of 8% of total receipts of Rs 16,88,93,079/-, which comes to Rs 1,35,11,446/- and as the assessee had already declared Rs 30,50,14...