BHUPENDRALAL SANMUKHLAL PATEL,ANKLESHWAR V. INCOME TAX OFFICER, WARD 2(1), BHARUCH, BHARUCH

ITA 546/SRT/2025

AI Insights

This case involves an appeal by Bhupendra Sanmukhlal Patel against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2013-14. The primary issue arose from a sale transaction of immovable property for Rs. 34,69,388, which was recorded in a registered sale deed dated 07-04-2012. The A.O. reopened the assessment under section 147 of the Income Tax Act, 1961, and added Rs. 39,69,388 as undisclosed income due to the assessee's failure to provide details. The Tribunal found that the assessee had indeed submitted the required details, which were overlooked by the A.O. and the CIT(A). Consequently, the Tribunal decided to remand the case back to the A.O. for a thorough examination of the submissions and proper adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833485 (ITAT-SURAT)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR
• Assessee Lawyers: ABBAS GULAMHUSAINWALA
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT “SMC” BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.546/SRT/2025 (Assessment Year:2013-14) Bhupendra Sanmukhlal Patel, Parikh Falia Chauta Bazar, Ankleshwar, Bharuch, Ankleshwar PAN : AEBPP3652C Vs. The ITO, Ward-2(1), Bharuch (Appellant) .. (Respondent) Appellant by : Shri Abbas Gulamhusainwala, A.R. Respondent by: Shri Ashish Kumar, Sr. D.R. Date of Hearing 22.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 20-02-2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2013-14. 2. Delay condoned. 3. As per the information, the assessee entered into sale transaction of immoveable property for a consideration of Rs. 34,69,388/- vide registered sale deed dated 07-04-2012 during the year 2013. The A.O. reopened assessment proceedings u/s. 147 of the Act. Since the assessee has not given any details before the A.O., the A.O. made addition of Rs. 39,69,388/- as undisclosed income. The ld. A.R. submitted that the assessee could not file the details before the A.O. as well as before the ld. Printed from counselvise.com ITA No. 546/Srt/2025 Bhupendralal Sanmukhlal Patel Vs. ITO Asst.Year :2013-14 - 2– CIT(A), the matter may be remanded back to the file of the A.O. for verification of the details. The ld. A.R. submitted that the assessee has given the reply to the statutory notices from time to time to the A.O. but the same was not considered by the A.O. The CIT(A) also not adjudicated the issues. Hence, after going through the records, it appears that the assessee has filed the details and the submissions before the A.O. which was not considered by both the authorities. Therefore, we held that the matter may be remanded back to the file of the A.O. for proper adjudicate of the issues on merits. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order is pronounced in the open Court on 03.02.2026- Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER Surat; Dated 03/02/2026 ak True Copy आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent. 3. संबंिधतआयकरआयुƅ/ Concerned CIT 4. आयकरआयुƅ ) अपील ( / The CIT(A)- 5. िवभागीयŮितिनिध , आयकरअपीलीयअिधकरण , /DR,ITAT, Surat, 6. गाडŊफाईल / Guard file. आदेशानुसार/ BY ORDER, सहायकपंजीकार (Asstt. Registrar) आयकरअपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "