ITAT says A Cryptic Appellate Order Cannot Deny Effective Opportunity

Shri Hari Industries faced a ₹75.33 lakh addition under Section 69A, including demonetisation-period cash deposits, after a best-judgment assessment. 

While the ITAT rejected several jurisdictional challenges, it found the first appellate order inadequately reasoned and remanded the substantive grounds for fresh adjudication, specifically directing that the assessee be given timely access to the Income Tax Portal.