AMI RAMESHCHANDRA MEHTA (ALIAS AMI DEEPAK ZALA),AHMEDABAD V. THE ITO, WARD-5(2)(2), AHMEDABAD

ITA 1331/AHD/2025

AI Insights

This case involves Smt. Ami Rameshchandra Mehta (Alias Ami Deepak Zala), who appealed against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention was the violation of the principle of natural justice and the improper handling of a vague show-cause notice by the Assessing Officer. The assessee argued that there was a double addition of the same agricultural income, which was first added when earned in cash and again when deposited in a savings account. The tribunal noted the assessee's failure to respond to multiple notices and upheld the procedural correctness of the CIT(A) but remanded the case for a fresh examination due to the potential merits of the assessee's claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793038 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 18-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.P SRIVASTAVA
• Assessee Lawyers: BHAVIK KHANDEDIYA
• Keywords: Principle of natural justice; Audi alteram partem

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1331/Ahd/2025 (Assessment Year: 2017-18) Smt. Ami Rameshchandra Mehta (Alias Ami Deepak Zala), 504 Samedh, Nr. Associate Petrol Pump, C.G Road, Ahmedabad-380009. Gujarat. [PAN :AKPPM9230 K] Vs. Income Tax Officer, Ward-5(2)(2), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Bhavik Khandediya, AR Respondent by: Shri B.P Srivastava, Sr. DR Date of Hearing 24.09.2025 Date of Pronouncement 25.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 24.01.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeals: 1. Because the National Faceless Appeal Centre (NFAC) erred in law as well on facts and circumstances of the case while passing an ex-parte Appellate Printed from counselvise.com ITA No. 1331/Ahd/2025 Asst. Year : 2017-18 - 2– order, thereby violating the basic fundamental principle of Natural Justice- \"AUDI ALTERAM PARTEM ie. no one should be condemned unheard. 2. Because the National Faceless Appeal Centre (NFAC) has erred in law while dismissing the appeal of the appellant in Limine without appreciating the fact that show-cause notice dated 07.11.2019 issue by Ld. Assessing officer is a vague show-cause notice which has failed to serve its true perspective. 3. Because the National Faceless Appeal Centre (NFAC) has grievously erred in law by passing an ex-parte appellate order, thereby upholding the additions made by the Ld. Assessing Officer in the Assessment Order; notwithstanding the fact that there has been a double addition of the same Agricultural income of 19,50,772/- viz. first one being the addition of Exempt Net Agricultural Income of 19,50,772/- at the time when it was earned in cash and the other one being at the time when the said cash agricultural receipts amounting to 19,43,000/- were deposited in savings bank account with Central Bank of India (Account no. 3273378434 & 3318970081). 3. On perusal of the record, we find that the assessee was granted sufficient opportunities of hearing to furnish details, clarifications, and explanations in order to substantiate the source of the cash deposits. However, despite issuance of several notices by the Ld. CIT(A), the assessee failed to file any written submissions or supporting documents. Consequently, the Ld. CIT(A), in absence of any compliance from the assessee, upheld the action of the Assessing Officer and dismissed the appeal ex parte. Before us, Ld. Counsel for the assessee prayed that, given an opportunity, due compliances will be made and all the details/clarification/explanation would be provided to the revenue authorities to substantiate the source of cash deposits. Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de-novo adjudication. The assessee shall submit all the relevant bank statement/submission/document before the Ld. CIT(A) and comply with Printed from counselvise.com ITA No. 1331/Ahd/2025 Asst. Year : 2017-18 - 3– the notices issued by the revenue authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 25.09.2025. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 25.09.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "