Non-Compliance Due to Unawareness of Proceedings: ITAT Remands ₹28.71 Lakh Unexplained Cash Deposit Addition u/s 69A to CIT(A)

The ITAT (Income Tax Appellate Tribunal) remanded a ₹2.87 lakh "unexplained cash deposit addition under Section 69A to CITA (Commissioner of Income Tax - Appeals)," citing "non-compliance due to unawareness of proceedings." The tribunal noted that the assessee was not adequately aware of the assessment proceedings, leading to non-compliance and an ex-parte addition for unexplained cash deposits. The ITAT directed the Commissioner (Appeals) to re-examine the matter after providing the assessee a proper opportunity to explain the cash deposit, upholding principles of natural justice.