CHINTAL SUNILBHAI PATEL,ANAND V. THE ITO, WARD-1, ANAND

ITA 55/AHD/2025

AI Insights

This case involves an appeal by Chintal Sunilbhai Patel against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary issue arose from the assessee's failure to file a return of income, which led to an assessment order under Section 144 of the Income Tax Act, 1961, adding Rs.12,00,000 as unexplained deposits during the demonetisation period. The CIT(A) dismissed the appeal without considering the merits, prompting the current appeal. The tribunal noted a significant delay in filing the appeal, which was condoned based on the affidavit provided by the assessee, citing lack of legal awareness due to his status as a farmer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34241 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUDHAKAR VERMA
• Section: 144; 142(1); 133(6)

Judgement Text

"ITA No.55/Ahd/2025 Assessment Year: 2017 -18 Chintal Sunilbhai Patel vs. ITO Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.55/Ahd/2025 Assessment Year: 2017-18 Chintal Sunilbhai Patel, Sardar Patel Society, P.O. Boriavi, Ta. Anand, Boriavi – 387 310 Dist. Anand [PAN – AVDPP 2420 M] Vs. The Income Tax Officer, Ward – 1, Anand S.P. Complex, 2nd Floor, Anand - 388 001. (Appellant) (Respondent) Assessee by None Revenue by Shri Sudhakar Verma, Sr. DR Date of Hearing 10.03.2025 Date of Pronouncement 20.03.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 12.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: “1. The Learned CIT-Appeals, (NFAC) has erred in law on facts in dismissing the appeal. The same is bad in law and deleted now. 2. Your appellant prays to add, amend, alter, modify or delete any grounds of appeal at the time of hearing.” 3. The assessee is a Farmer. The assessee’s case was identified in “Cash Transactions, 2016” by the Income Tax Business application - Online Portal. As the assessee has not filed his return of income for the Assessment Year (A.Y.) 2017-18, notice under Section 142(1) of the Income Tax Act, 1961 was issued on 10.03.2018 ITA No.55/Ahd/2025 Assessment Year: 2017 -18 Chintal Sunilbhai Patel vs. ITO Page 2 of 3 and duly served to the assessee. In response to the same, the assessee did not file his return of income. On verification of the data, the Assessing Officer observed that during the demonetisation period i.e. from 09.11.2016 to 30.12.2016 the assessee deposited total cash of Rs.12,00,000/- in his bank account maintained at Anand Mercantile Co-operative Bank Limited. Information under Section 133(6) of the Act was called from the Bank. Since the assessee has not given any explanation, the Assessing Officer passed the Assessment Order under Section 144 of the Act thereby making addition of Rs.12,00,000/- as unexplained deposits during the demonetisation period. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. At the time of hearing, none appeared on behalf of the assessee, despite giving notice. After going through the records, it appears that there is a delay of 313 days in filing the present appeal for which the assessee has filed the affidavit for condonation of delay. Since the assessee is a Farmer and is not aware about the legal procedure and the explanation given in the affidavit dated 05.01.2025 appears to be sufficient and hence the delay is condoned. 6. As regards the order of the CIT(A), the same is passed ex-parte without taking into account the merits of the case. Therefore, it will be appropriate to remand back this matter to the file of the CIT(A) for proper adjudication of the issues on merits. The assessee will be given opportunity of hearing by following the principles of natural justice. If the assessee did not appear before the CIT(A), the CIT(A) will take cognisance of the Assessment Order and pass the order on merit. 7. In the result, appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on this 20th March, 2025. Sd/- Sd/- (DR. BRR KUMAR) (SUCHITRA KAMBLE) Vice President Judicial Member Ahmedabad, the 20th March, 2025 ITA No.55/Ahd/2025 Assessment Year: 2017 -18 Chintal Sunilbhai Patel vs. ITO Page 3 of 3 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad "