In view of the fact that the CIT(A) sent all the notices, except one, to different email IDs other than the e-mail ID which was mentioned by the assessee in Form No. 35 and the assessee’s chartered accountant passed away during the appellate proceedings, it is clear that the assessee did not get a proper hearing; issue is restored back to the AO with a direction to the assessee to substantiate its case that the amount deposited in the bank account is not chargeable to tax under s. 69A. (AY.2017-18)