BADRISH PRAVINBHAI SONI,AHMEDABAD V. THE ITO, WARD-2(1)(1)(OLD WARD- 2(2)(1)), AHMEDABAD

ITA 1156/AHD/2024

AI Insights

The case involves an appeal by Badrish Pravinbhai Soni against the order passed by the CIT(A) which upheld the assessment order determining a total income significantly higher than the returned income, based on alleged unaccounted investment. The CIT(A) had dismissed the appeal due to a delay of four months and non-filing of explanation. The Tribunal found merit in allowing the appeal for statistical purposes and directed a re-examination of the case by the CIT(A).

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473705 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-11-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 28-05-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Assessee Lawyers: MAHESH CHHAJED
• Keywords: Reopening of assessment; Loose papers; Validity of assessment
• Section: 147; 144; 143(2); 250; 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT I.T.A. No. 1156/Ahd/2024 (Assessment Year: 2011-12) Badrish Pravinbhai Soni, C/o. M S Chhajed & Co., CA, “Kamal Shanti”, Nr. Sardar Patel Statue, Ahmedabad Gujarat-380014 PAN : AINPS 8845 G Vs. Income-Tax Officer, Ward 2(1)(1), Ahmedabad Old ITO, Ward 2(2)(1), A’bad (Appellant) .. (Respondent) Appellant by : Shri Mahesh Chhajed, AR Respondent by: Ms. Neeju Gupta, Sr DR Date of Hearing 26.11.2024 Date of Pronouncement 29.11.2024 O R D E R 1. Delay condoned. 2. This appeal has been filed by the Assessee against the order passed by the Ld. ADDL/JCIT(A)-1, Jaipur (hereinafter referred to as \"CIT(A)\" for short), dated 20.03.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2011-12. 3. The Assessee has taken following grounds of appeal:- “1. The order passed by Ld. CIT (A) is against law, equity & justice. 2. Reopening of assessment and consequential all actions are void & illegal as no sanction as requisite U/S 151 of the Act has been accorded 3. Ld CIT (A) has erred in law and on facts in upholding validity of assessment order passed without issuing notice u/s 143(2) of the Act. 4. The Ld. CIT (A) upheld the validity of assessment order passed by the Ld. AO u/s 144 r.w.s 147 of the Act. ITA No. 1156/Ahd/2024 Badrish Pravinbhai Soni Vs. ITO Asst. Year : 2011-12 - 2– 5. The Ld. CIT (A) has erred in law and on facts in upholding addition made by the Ld. AO u/s 68 of the Act in regard to alleged unaccounted investment. 6. The Ld. CIT (A) has erred in law and on facts in upholding the addition made by the Ld. A.O. of Rs. 11,65,000/-. 7. Ld. CIT (A) has erred in law and on facts upheld the addition made by the Ld. A.O. merely relying on dumb documents. 8. The appellant Craves liberty to add amends, alter or modify all or any grounds of appeal before final appeal.” 4. In this case, the assessment order has been passed by the ITO, Ward 2(2)(1), Ahmedabad on 30.11.2018 u/s 144 r.w.s. 147 of the Act determining total income of Rs.13,11,800/- against the returned income of Rs.1,46,860/-, on account of cash paid for acquisition of property. The ld. CIT(A) has summarily dismissed the appeal of the assessee owing to delay of 4 months and non-filing of explanation before him. Having gone through the record and having heard the arguments of the parties, it is hereby directed that the assessee shall submit the reasons for delay in filing of the appeal along with the details of their arguments on merit which the ld. CIT(A) shall consider and pass an order de novo. 5. In the result, the appeal of the Assessee is allowed for statistical purposes. The order is pronounced in the open Court on 29.11.2024 Sd/- (DR. B.R.R. KUMAR) VICE-PRESIDENT Ahmedabad; Dated 29/11/2024 btk ITA No. 1156/Ahd/2024 Badrish Pravinbhai Soni Vs. ITO Asst. Year : 2011-12 - 3– आदेश की \u0007ितिलिप अ\rेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड\u001f फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation …28.11.2024….. 2. Date on which the typed draft is placed before the Dictating Member …28.11.2024 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S ……28.11.2024………. 5. Date on which the fair order is placed before the Dictating Member for pronouncement …29.11.24.. 6. Date on which the fair order comes back to the Sr.P.S./P.S …29.11.2024………………. 7. Date on which the file goes to the Bench Clerk ……29.11.2024….…. 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… "