GOVIND PATEL ,NAVI MUMBAI V. ITO WARD 28(1)(1), NAVI MUMBAI

ITA 277/MUM/2025

AI Insights

The case involves an appeal by Govind Patel against the order of the National Faceless Appeal Centre (NFAC), Delhi, which pertained to the assessment year 2017-18. The primary grievances included the non-payment of advance tax, initiation of reassessment proceedings without proper approval, and various additions made on account of unexplained investments and income. The Tribunal found that the CIT(A) had dismissed the appeal without proper consideration of the facts, particularly the assessee's claim of having filed a return and paid the due taxes. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472744 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHANGEPATIL PUSHKARAJ RAMESH; DR
• Assessee Lawyers: ROSHAN OCHANI; AR
• Keywords: Opportunity of being heard; Reassessment proceedings; Unexplained investment; Gift
• Section: 148; 69; 69A

Judgement Text

" | आयकर अपीलीय अिधकरण \fा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 277/Mum/2025 Assessment Year: 2017-18 Govind Patel F-1, Shop No. 3 Sector -9, Vashi Navi Mumbai - 400703 [PAN: ACWPP0107B] Vs Income Tax Officer, Ward- 28(1)(1) अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Roshan Ochani, A/R Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of Hearing : 10/03/2025 घोषणा की तारीख /Date of Pronouncement: 10/03/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 28/12/2024 by the NFAC, Delhi, [hereinafter ‘the ld. CIT(A)’], pertaining to AY 2017-18. 2. The grievance of the assessee reads as under:- “SECTION - INVALID ORDER 1. THAT, impugned dated 28/12/2024 was issued on pretext that, advance tax was not paid by appellant for AY 2017 - 18, however there was not outstanding liability on income returned by appellant. 2. THAT, NFAC has raised no query with regard to impugned non-payment of advance tax and without providing opportunity of hearing has dismissed appeal of appellant. SECTION 151 - INVALID APPROVAL FOR INITIATING REASSESSMENT PROCEEDINGS 3. THAT, AO is erred in law and on facts, in initiating reassessment proceedings vide jurisdictional notice dated 29/07/2022 issued u/s. 148 of the Act, after seeking I.T.A. No. 277/Mum/2025 2 approval from ld. PCIT instead on appropriate authority in accordance with section 151 of the Act, 1961. 4. SECTION 69 R. W.S 115BBE THAT, AO is erred in law and on facts allegedly making addition on account of unexplained investments on purchase of immovable property u/s. 69 r.w.s. 115BB amounting to Rs. 1,25,641,00/- 5. SECTION 69 R.W.S. 115BBE THAT, AO is erred in law and on facts allegedly making addition on account of unexplained investments on purchase of bonds/debentures under section 69 r.w.s.115BBE amounting to Rs. Rs.5,87,50,000/- 6. SECTION 69A R.W.S. 115BBE THAT, AO is erred in law and on facts allegedly making addition on account of unexplained money on cash deposit by old SBN notes under section 69A r.w.s.115BBE amounting to Rs. Rs.9,50,000/- 7. SECTION 69A R. W.S. 115BBE THAT, AO is erred in law and on facts allegedly making addition on account of current year loans & advance to others under section 69A r.w.s. 115BBE amounting to Rs.6,84,200/-. 8. SECTION 56(2)(vii) THAT, AO is erred in law and on facts allegedly making addition on account of gift amount treated as income from other sources under section 56(2)(vii) of the I.T. Act amounting Rs.48,33,000/-. 9. SECTION 270A - 271AAC(1) THAT, AO is erred in law an on facts in initiating penalty proceedings under above mentioned sections. 10. THAT, the appellant craves, leave to add, alter, amend or vary and/or withdraw any or all of the aforesaid grounds of Appeal or at time of hearing of the above appeal.” 3. At the very outset, the ld. Counsel for the assessee stated that the ld. CIT(A) has dismissed the appeal on incorrect appreciation of facts inasmuch as the assessee had filed return of income and has paid taxes thereon. 4. On such submission, we are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case. We, therefore, deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and adequate opportunity of being heard to the assessee, on merits of the case. I.T.A. No. 277/Mum/2025 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 10th March, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 10/03/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs आदेश की \u0015ितिलिप अ\u001aेिषत /Copy of the Order forwarded to : 1. अपीलाथ\u001c / The Appellant 2. \u0015\u001dथ\u001c / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "