Notices Sent to Inactive Email ID: ITAT Orders Fresh Hearing on Unexplained Cash Deposits

Krishnan Gopikrishnan Vs ITO (ITAT Chennai) In Krishnan Gopikrishnan vs Income Tax Officer (ITAT Chennai), the assessee appealed against the ex parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] on February 10, 2024, for the Assessment Year 2017-18. The appeal stemmed from an earlier order by the Assessing Officer (AO), who had made additions of Rs. 24,74,680 to the income, including Rs. 14,56,000 under Section 69A of the Income Tax Act, related to unexplained demonetization cash deposits. The assessee argued that the AO had issued notices to an inactive email ID, preventi...