BIPIN JASHVANTLAL DESAI,AHMEDABAD V. INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD

ITA 1030/AHD/2025

AI Insights

The case involves Bipin Jashvantlal Desai, the appellant, who contested an appellate order from the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, concerning the Assessment Year 2019-20. The primary contention was the disallowance of a Rs. 500,000 donation to a registered political party, which the Assessing Officer (AO) disallowed based on assumptions without providing an opportunity for cross-examination, allegedly violating principles of natural justice. The appellant also argued that the CIT(A) did not allow sufficient opportunity to present his case, leading to a decision that ignored the provided documents and explanations. However, before the Tribunal could deliberate on these issues, the appellant decided to withdraw the appeal following the CIT(A)'s remand of the case to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789943 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 08-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA
• Assessee Lawyers: PARIN SHAH
• Keywords: Set aside; Principle of natural justice; Opportunity of cross examination

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 1030/Ahd/2025 (Assessment Year: 2019-20) Bipin Jashvantlal Desai 7, Nandanvan Bunglows, NR Shivganesh Bungalows, Hebatpur Road, Thaltej, Ahmedabad-380059 [PAN: ADCPD8382K] Vs. Income Tax Officer, Ward-1(2)(1) Ahmedabad (Appellant) .. (Respondent) Appellant by: Shri Parin Shah, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 27.11.2025 Date of Pronouncement 27.11.2025 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 28.03.2025 passed by the Commissioner of Income Tax(Appeal)/National Faceless Appeal Centre(NFAC) Delhi, relating to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: 1. “AO has wrongly disallowed genuine donation of Rs.500,000/- given to the registered political party purely on assumption without giving me an opportunity of cross examination. The AO has not followed the principle of natural justice and Printed from counselvise.com ITA No.1030/Ahd/2025 A.Y 2019-20 2 his act is out ambit of law and the Commissioner of Income Tax (Appeal) has also ignore the facts of case and not given justice to my case 2. The Commissioner of Income Tax (Appeal) has not given me an opportunity to submit the statement of facts and grounds of appeal since the assessee has requested the Commissioner of Income Tax (Appeal) to adjourn the hearing to another date convenient to him, inspite of assessee’s request he has not given the adjournment and wrongly passed the order confirming addition of Rs.500,000/-. 3. The Commissioner of Income Tax (Appeal) failed to provide sufficient opportunity to the appellant to explain the nature of the transaction, thereby violating principles of Natural Justice. The addition has been considered by CIT(Appeal) without proper reasoning or legal justification, ignoring the documents and explanations provided to the Assessing Officer”. 3. At the outset, we notice that the assessee has filed a letter dated 26.11.2025 stating its intension to withdraw the appeal. The relevant extract of the letter is reproduced as under: “…in the present case, the CIT(A) has set aside the appeal to the file of AO as per Section 251(1)(a) of the Act for denovo adjudication. Pursuant to same, AO initiated proceedings (Relevant notices are attached herewith) and accordingly, appellant prays for withdrawal of appeal. Your honour is requested to allow for withdrawal of appeals and oblige…” 4. In view of the above, we dismiss the appeal of the assessee as withdrawn. The order is pronounced in the open Court on 27.11.2025. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 27.11.2025 Printed from counselvise.com ITA No.1030/Ahd/2025 A.Y 2019-20 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 Printed from counselvise.com "