HARESHKUMAR HASHMUKHLAL SHAH,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-5(3)(1)(OLD WARD-5(2)(4)), AHMEDABAD

ITA 1288/AHD/2024

AI Insights

This case involves an appeal by Hareshkumar Hashmukhlal Shah against the order of the Commissioner of Income Tax (Appeals), which upheld the validity of the reopening of his assessment for the Assessment Year 2014-15. The primary contention was regarding the additions made under sections 69 and 69A of the Income Tax Act, 1961, amounting to Rs. 15,04,000 and Rs. 4,85,455 respectively, which were alleged to be unexplained cash deposits. The Tribunal noted the repeated failures of the assessee to provide necessary documents and explanations to both the CIT(A) and the Assessing Officer. In the interest of justice, the Tribunal decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment, emphasizing the need for the assessee to comply with procedural requirements and provide the requested information.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717598 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-06-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATEEK SHARMA
• Assessee Lawyers: PREYASHI TATED
• Keywords: Set aside; Opportunity of being heard; Corroborative evidences; Reopening of assessment

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.1288/Ahd/2024 (Assessment Year: 2014-15) Hareshkumar Hashmukhlal Shah, C/o. MS Chhajed & Co. CA, “Kamal Shanti” Nr. Sardar Patel Statue, Ahmedabad-380014. [PAN :ALTPS3369 Q] Vs. Income Tax Officer, Ward-5(3)(1), (Old Ward-5(2)(4)) Ahmedabad. (Appellant) .. (Respondent) Appellant by : Smt. Preyashi Tated, AR Respondent by: Shri Prateek Sharma, Sr. DR Date of Hearing 06.08.2025 Date of Pronouncement 12.08.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 30.04.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. The assessee has raised the following grounds of appeals: 1. The order passed by Ld.CIT(A) is against law, equity & justice. 2. The Ld.CIT(A) has erred in law and on facts in upholding validity of reopening of assessment though reopening of assessment is based on incorrect data. Printed from counselvise.com ITA No. 1288/Ahd/2024 Hareshkumar H Shah Vs. ITO Asst. Year : 2014-15 - 2– 3. The Ld.CIT(A) has erred in law and on facts in upholding addition made by the Ld.AO u/s.69A of the Act of Rs.15,04,000/- 4. The Ld.CIT(A) has erred in law and on facts in upholding addition made by the AO u/s.69 of the Act on Rs.4,85,455/- 5. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 3. On going through the record, we find that the notices u/s.250 were issued on 13.01.2021, 22.02.2022, 15.12.2023, 19.02.2024, 28.03.2024 & 24.04.2024, requesting the assessee to submit certain details/clarification/ explanation regarding the source of cash deposits. Despite various notices issued by the Ld.CIT(A), the assessee failed to submit any submissions/documents. Hence, the Ld. CIT(A) confirmed the action of the Assessing Officer by dismissing the appeal of the assessee. 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 the file of Assessing officer for conducting assessment de-novo, after affording due 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. Printed from counselvise.com ITA No. 1288/Ahd/2024 Hareshkumar H Shah Vs. ITO Asst. Year : 2014-15 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 12.08.2025. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 12.08.2025 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 "