DINABEN BHARAT RAMI L/R OF LATE BHARAT VASANTBHAI RAMI,AHMEDABAD V. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 1272/AHD/2025

AI Insights

The case involves Dinaben Bharat Rami, the legal representative of the late Bharat Vasantbhai Rami, who appealed against the order of the Commissioner of Income Tax (Appeals) which upheld the addition of Rs. 30,71,000 as unexplained income under section 69A of the Income Tax Act. The additions comprised a cash deposit of Rs. 18,77,000 and credits of Rs. 11,94,000 in a bank account. The assessee contended that the notices for compliance were not received due to the absence of the deceased's wife and son, who were residing in Australia at the time. The Tribunal found that the assessee was not given a fair opportunity to present their case and thus decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779315 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 02-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHAKAR VERMA
• Assessee Lawyers: S N DIVETIA
• Keywords: Set aside; Opportunity of being heard; Corroborative evidences; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1272/Ahd/2025 (Assessment Year: 2017-18) Dinaben Bharat Rami, L/R of Late Bharat Vasantbhai Rami, 11, Hiltone Residency, Anandnagar Char Rasta, Ahmedabad-380015. [PAN :ABEPR9696 L] Vs. Income Tax Officer, Ward-3(3)(1), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri S N Divetia, AR Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 24.05.2024 passed by the Commissioner of Income Tax (Appeals) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeals: 1.1 The order passed by U/s.250 passed on 25.04.2024 for A.Y. 2017-18 by NFAC, CIT(A)], Delhi (for short CIT(A)\" upholding the addition aggregating to Rs.30,71,000/- consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Printed from counselvise.com ITA No. 1272/Ahd/2025 Asst. Year : 2017-19 - 2– Gheekanta Branch, Ahmedabad made by A.O. is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(A), has grievously erred in law and or on facts in not appreciating that there could not be compliance to the notices claimed to be issued because the deceased asessee's wife and son were residing at Australia in the relevant period and the house was remaining locked. Thus, there was a sufficient cause for failure to comply with the notices claimed to be issued by NFAC. 3.1 The Id.CIT(A) has grievously erred in law and or on facts in upholding addition aggregating to Rs.30,71,000/- consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Gheekanta Branch, Ahmedabad made by A.O. as unexplained income u/s.69A. 3.2 That the in the facts and circumstances of the Id. CIT(A), ought not to have upheld the addition aggregating to Rs.30,71,000/-consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Gheekanta Branch, Ahmedabad made by A.O. It is, therefore, prayed that the addition aggregating to Rs.30,71,000/- upheld by the CIT(A) may kindly be deleted. 3. On perusal of the record, we find that the assessee was granted five opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite several notices issued by the Ld. CIT(A), the assessee failed to submit any submissions or supporting documents. Consequently, the Ld. CIT(A) upheld the action of the Assessing Officer and dismissed the appeal. We also find that the assessee even failed to submit any details/supporting evidence to prove the source of the cash deposit before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to Printed from counselvise.com ITA No. 1272/Ahd/2025 Asst. Year : 2017-19 - 3– the file of the Assessing Officer for de novo assessment, after affording an opportunity of being heard to the assessee.The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 13.10.2025. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 13.10.2025 MV 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 "