₹10.95 Lakh Addition Due to Consultant’s Non-Compliance: ITAT Remands Case to CIT(A)

Maheshkumar Kuberdas Patel Vs ITO (ITAT Ahmedabad) In the case of Maheshkumar Kuberdas Patel vs. ITO, the Income Tax Appellate Tribunal (ITAT) reviewed an appeal where the assessee contested the addition of ₹10.95 lakh made by the Assessing Officer (AO) under Section 68 of the Income Tax Act, 1961, for unexplained cash deposits in a bank account during FY 2016-17. The assessee claimed that the addition was unlawful and should be reversed, highlighting that the notices issued by the Commissioner of Income Tax (Appeals) [CIT(A)] were not properly communicated due to issues with the consultantâ...