GANESHBHAI VITHALBHAI CHUNARA,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-3(3)(7), AHMEDABAD

ITA 1010/AHD/2023

AI Insights

This case involves an appeal by Ganeshbhai Vithalbhai Chunara against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed the additions made by the Assessing Officer under Section 144 of the Income Tax Act, 1961. The additions pertained to unexplained cash deposits and other credit entries in the assessee's bank account for the Assessment Year 2017-18, totaling Rs. 42,17,218. The Tribunal noted that the assessee had not provided necessary details at earlier stages but submitted additional evidence at the Tribunal level, which appeared to support his contentions. Consequently, the Tribunal decided to remand the case back to the Assessing Officer for a thorough examination of the new evidence and a fair re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470517 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2025
• 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: ADJOURNMENT APPLICATION FILED BY
• Assessee Lawyers: ASEEM L. THAKKAR
• Keywords: Additional evidence; Principle of natural justice
• Section: 144; 69A

Judgement Text

"ITA No.1010/Ahd/2023 Assessment Year: 2017-18 Ganeshbhai Vithalbhai Chunara vs. ITO Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1010/Ahd/2023 Assessment Year: 2017-18 Ganeshbhai Vithalbhai Chunara, F/F, 874, Santoshinagar, Opp. Vimal Park, Odhav, Ahmedabad – 382 415. [PAN – ANHPC 8160 H] Vs. The Income Tax Officer, Ward – 3(3)(7), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Aseem L. Thakkar, AR Revenue by Adjournment Application (filed by Sr. DR) Date of Hearing 11.03.2025 Date of Pronouncement 02.04.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 17.10.2023, 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 Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi has erred in confirming the addition made be the Assessing Officer by passing an ex-parte order u/s.144 of the Act which is illegal and bad in law hence the same should be cancelled. 2. The Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi has erred in confirming the action of the Assessing Officer in computing the total income of Rs.42,17,218/- making addition and which comprises of an amount of cash deposited of Rs.13.50,000/- in bank during period 08.09.2016 to 31.12.2016 and excluding the same the cash deposits of Rs.21,03,500/- for the period ITA No.1010/Ahd/2023 Assessment Year: 2017-18 Ganeshbhai Vithalbhai Chunara vs. ITO Page 2 of 4 01.04.2016 to 31/12/2016 and other credit entries of Rs.7,73,718/- as alleged unexplained money u/s.69A of the Act and taxing the same applying the provisions of Section 115BBE of Act. 3. The Learned Commissioner of Income Tax (Appeals), National Faceless Appel Centre (NFAC), Delhi has erred in confirming the addition of Rs.42,17,218/- for the all credit entries in bank account which have been made from explained sources. 3. As per information available with the Department, it was noticed that during the period from 09.11.2016 to 30.12.2016, the assessee made cash deposits (details of which are reflected in paragraph no.3, page no.2 of the Assessment Order) after issuing statutory notice which was not responded by the assessee. The Assessing Officer passed Assessment Order under Section 144 of the Income Tax Act, 1961 and made addition of Rs.42,17,218/- under Section 69A of the Act and taxed the assessee under Section 115BBE of the Act at the rate of 60%. 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. The Ld. AR submitted that the CIT(A) has categorically mentioned that no proper evidence was filed under Rule 46A, therefore, appeal of the assessee is dismissed. Ld. AR requested that at this juncture, the assessee has filed additional evidence before the Tribunal and the same to be admitted and the matter may be remanded back to the file of the Assessing Officer for proper adjudication of the issues on merit. 6. The adjournment application filed by the Ld. Sr. DR is rejected. 7. We have heard the Ld. AR and perused all the relevant material available on record. It is pertinent to note that the assessee has not filed the details before the Assessing Officer as well as before the CIT(A) but the evidences which are submitted before the Tribunal appears to be supporting the contentions of the assessee as contemplated in the grounds of appeal before the CIT(A). Since the evidence was not on record, it will be appropriate to adjudicate these additional evidences and hence remand back this matter to the file of the Assessing Officer for proper adjudication of the evidences and after verifying these evidences decide the matter as per Income ITA No.1010/Ahd/2023 Assessment Year: 2017-18 Ganeshbhai Vithalbhai Chunara vs. ITO Page 3 of 4 Tax Act. The assessee be given opportunity of hearing by following the principles of natural justice. Appeal of the assessee is thus partly allowed for statistical purpose. 8. In the result, appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on this 2nd April, 2025. Sd/- Sd/- (DR. BRR KUMAR) (SUCHITRA KAMBLE) Vice President Judicial Member Ahmedabad, the 2nd April, 2025 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 "