ITAT Rebukes CIT(A) for "Lazy" Dismissal, Orders Fresh Hearing on Demonetization Cash Deposits

The ITAT has "rebuked a CIT(A) for lazy dismissal orders" and has "ordered a fresh hearing" on "demonetization cash deposits." The tribunal's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot dismiss a case without a valid reason. The court's decision is a crucial reminder to all tax authorities to follow due process.