Non-participation in appellate proceeding due to judicial custody is genuine reason

Sanjay Awathare Vs ACIT (ITAT Hyderabad) ITAT Hyderabad held that assessee failed to participate in proceeding and produce any explanation or source of deposits as well as credits since he was in judicial custody. Accordingly, matter remanded back for fresh adjudication. Facts- The present appeals are preferred by the assessee mainly contesting that CIT(A) as erred in confirming addition of Rs. 81,72,000/- made by AO without appreciating that on 08.01.2024 & 13.02.2024 adjournment was filed requesting 2 month’s time and further filed adjournment requesting time on 26.08.2024 (Ay.2019...