Assessee was an agriculturist and claimed that he had not filed an ITR as he had no taxable income. The AO made additions on account of unexplained cash deposited in savings bank account and income from LTCG on the sale of agricultural land. Held, since the assessment order was passed ex-parte and the first appellate order was passed after considering the remand report sent by the AO and the Assessee was required to substantiate his income before the AO with proper and supporting evidences the matter was to be remanded back to the AO to pass an assessment order afresh (AY.  2011-12)