BHAVIN MANOHARBHAI PARMAR,MEHSANA V. THE INCOME TAX OFFICER, WARD-5, MEHSANA

ITA 1826/AHD/2024

AI Insights

This case involves an appeal by Bhavin Manoharbhai Parmar against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2016-17. The primary contention was regarding the addition of Rs.1,38,32,749 to the assessee's income, which was deemed as unexplained deposit under section 69 of the Income Tax Act. The Assessing Officer and the first appellate authority confirmed this addition due to the assessee's failure to provide substantial documents supporting the source of the cash deposit in his account. During the tribunal hearing, the assessee's counsel requested an adjournment, which was granted, and the matter was remanded for further examination of the submitted details.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314236 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.P SRIVASTAVA
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1826/Ahd/2024 (Assessment Year: 2016-17) Bhavin Manoharbhai Parmar, B/104, GaNESH-2 Apartment, Kadi, Mehsana-382715. [PAN :CSBPP0512 M] Vs. Income Tax Officer, Ward-5, Mehsana. (Appellant) .. (Respondent) Appellant by : Adjournment Application filed Respondent by: Shri B.P Srivastava, Sr DR Date of Hearing 05.05.2025 Date of Pronouncement 06.05.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 17.09.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17. 2. The assessee has raised the following grounds of appeals: 1. The assessment order passed u/s.147 r.w.s 144 of Income Tax Act by the Assessing Officer and confirmed by the first appellate authority u/s.250 is bad in law and deserved to be uncalled for. 2. The assessment officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs.1,38,32,749/-. The same deserves to be deleted. ITA No. 1826/Ahd/2024 Bhavin M Parmar Vs. DCIT Asst. Year : 2016-17 - 2– 3. The appellant craves to reserve his right to add, alter, amend or delete any ground of appeal during the course of hearing. 3. At the outset, we find that the Ld.CIT(A) confirmed the action of the Assessing Officer since the assessee failed to submit any substantial documents regarding the cash deposit in the account maintained with Sri Renuka Mata Multi State Co-op Credit Society Ltd. Vijapur amounting to Rs.1,35,76,381/-. Thus, the addition on account of unexplained deposit u/s.69 was confirmed by the Ld.CIT(A). We also find that assessee even failed to submit any evidence in support of his claim before the Assessing Officer. At the time of hearing Ld. Counsel for the assessee filed an adjournment application. Having gone through the fact, we hold that no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer after examine the details/submission and take decision as per the provision of the Act. The assessee shall comply with the notices issued by the Assessing officer from time to time without seeking any unnecessary adjournments. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 06.05.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 06.05.2025 MV ITA No. 1826/Ahd/2024 Bhavin M Parmar Vs. DCIT Asst. Year : 2016-17 - 3– 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 "