DINESHBHAI BHAVANBHAI BHARWAD,AHMEDABAD V. THE ITO, WARD-1(2)(1) PREVIOUSLY WARD-1(1)(3), AHMEDABAD

ITA 189/AHD/2025

AI Insights

The case involves an appeal by Dineshbhai Bhavanbhai Bharwad against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which confirmed an addition of Rs.1,93,55,858 to the assessee's income, representing 20% of the total credits in bank accounts for the Assessment Year 2011-12. The assessee contended that he was not given an adequate opportunity to be heard during the appellate proceedings. The Income Tax Appellate Tribunal found that the assessee had not complied with previous notices and thus remanded the case back to the Assessing Officer for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126633 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATHVI RAJ MEENA
• Assessee Lawyers: PRITESH SHAH
• Keywords: Opportunity of being heard; Grounds of appeal; National Faceless Appeal; Commissioner; Commissioner of Income Tax; Statistical purposes; Credits in bank account; Deleted; ITES; Explanation; No prejudice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.189/Ahd/2025 (Assessment Year: 2011-12) Dineshbhai Bhavanbhai Bharwad, Bhavan Complex, Chankyapuri, Sector-2, Gharlodiya, Ahmedabad-380061. Vs. The Income Tax Officer, Ward-1(2)(1), (Previously Ward 1(1)(3),) Ahmedabad. [PAN No.AESPB5783R] Appellant by : Shri Pritesh Shah, AR Respondent by: Shri Prathvi Raj Meena, CIT. DR Date of Hearing 21.04.2025 Date of Pronouncement 23.04.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 29.10.2024 for the Assessment Year 2011-12. 2. The Assessee has taken the following grounds of appeal:- (अपीलाथᱮ /Appellant ( ᮧ᭜यथᱮ /Respondent) ITA No.189/Ahd/2025 Asst.Year –2011-12 - 2– 1. The learned CIT(A) erred in law and on facts in not granting the adequate opportunity of being heard to the appellant during the course of appellant proceedings, such opportunity should have been granted in the interest of justice. 2. The learned CIT(A), NFAC erred in law and on fact in confirming the addition of Rs.1,93,55,858/- made by the AO being 20% of the total credits in Bank Accounts, such addition is requested to be deleted. 3. On going through the record, we find that the notices u/s.250 were issued on 30.12.2019, 05.02.2021, 02.11.2022 & 04.11.2022, requesting the assessee to submit certain details/clarification/ explanation regarding undisclosed income. However, in pursuance to the same the assessee failed to submit any reply and the Ld.CIT(A) confirmed the action of the Assessing Officer by dismissing the appeal of the assessee. At the time of hearing, we noticed that Ld.AR for the assessee has filed an adjournment application. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the 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 for conducting assessment proceedings de-novo. The assessee shall submit all the relevant document and bank statement before the Assessing Officer and comply with the notices issued by the authorities without seeking any unnecessary adjournments. The Assessing Officer shall ITA No.189/Ahd/2025 Asst.Year –2011-12 - 3– provide all the details received from internal sources with regard to deposits in Assessee’s bank account. 4. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 23.04.2025. Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 23.04.2025 Manish, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "