Anishaben Munirbhai Vhora, Anand V. The Income Tax Officer, Ward-1, Anand

ITA 246/AHD/2023

AI Insights

The case involves Anishaben Munirbhai Vhora, the appellant, who contested the additions made by the Income Tax Officer (ITO) regarding unexplained credit entries and undisclosed interest income for the Assessment Year 2017-18. The ITO had reopened the case based on new information about credit entries and interest income in the appellant's bank account. The CIT(A) partly allowed the appeal but did not address the issue of unexplained credit entries, leading to the current appeal before the ITAT. The ITAT dismissed one of the grounds (related to undisclosed interest income) as not pressed and remanded the issue of unexplained credit entries back to the CIT(A) for further examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300023 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 25-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 148; 139; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE Ms. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No. 246/Ahd/2023 Assessment Years : 2017-18 Anishaben Munirbhai Vhora, 17, Vohra Society, Bhalej Road, Anand, Gujarat-388001 PAN : AJQPV 0685 D Vs Income Tax Officer, Ward-1, Anand अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Sanjay R. Shah, AR Revenue by : Shri Urjit Shah, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 26/06/2023 घोषणा क琉 तारीख /Date of Pronouncement : 28/06/2023 आदेश आदेशआदेश आदेश/O R D E R This appeal is filed by the assessee against the order dated 14.02.2023 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)” in short] for Assessment Year 2017-18. 2. The Grounds of appeal are as under :- “1. The learned CIT(A) has erred in law and facts of the case by not considering and dealing with the ground of appeal relating to addition of unexplained credit entries amounting to Rs.3,27,981/- and treating the same as unexplained income. 2. The learned CIT(A) has erred in law and facts of the case by confirming the addition of Rs.98,312/- relating to interest income which has been earned by me during the year.” 3. Original return of income for the relevant year was filed by the assessee on 24.10.2017 declaring total income at Rs.2,92,620/- under Section 139 of the Income-tax Act, 1961 [“the Act” in short]. ITA No. 246/Ahd/2023 Anishaben Munirbhai Vhora Vs. ITO AY : 2017-18 2 Subsequently, information available with the Department, the Assessing Officer observed that the assessee received interest of Rs.1,97,380/- and various credit entries of Rs.3,27,981/- in her bank account held with Union Bank of India during the F.Y. 2016- 17. After recording reasons and availing prior permission, the case of the assessee was reopened and a notice u/s 148 was issued on 29.03.2019 requiring the assessee to deliver her return of income within 30 days. In response to the notice, the assessee filed her return of income on 07.09.2019 declaring total income at Rs.2,92,620/-. Subsequently, notice u/s 143(2) of the Act was issued on 13.09.2019 and duly served upon the assessee. Assessee filed reply to the said notice and after taking into account all the said replies, the Assessing Officer made addition of Rs.1,96,624/- as undisclosed interest income and Rs.3,27,981/- as unexplained / undisclosed credit entries of Union Bank of India. 4. Being aggrieved by the assessment order, assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. The learned AR submitted that the Ground No.2 is not pressed. As regards Ground No.1, the CIT(A) has not adjudicated the same despite taking the same ground before the CIT(A). 6. Heard both the parties and perused all the relevant material available on record. The Ground No.2 is not pressed; hence dismissed as not pressed. 7. As regards Ground No.1, despite taking the said ground by the assessee before the CIT(A), the CIT(A) has not adjudicated the same ITA No. 246/Ahd/2023 Anishaben Munirbhai Vhora Vs. ITO AY : 2017-18 3 ground; and, therefore, it will be appropriate to remand back this issue to the file of the CIT(A) for proper adjudication of the said ground. Needless to say the assessee be given opportunity of hearing by following principles of natural justice. 8. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 28/06/2023 at Ahmedabad. Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER Ahmedabad, Dated 28/06/2023 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...26.06.2022...... 2. Date on which the typed draft is placed before the Dictating Member ...27.06.2022......... Other member.... .......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - .........27.06.2022......... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...28.06.2022 5. Date on which the file goes to the Bench Clerk....28.06.2022............... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order......... 8. Date of Despatch of the Order..................