Daxaben Kantibhai Patel, Ahmedabad V. The Income Tax Officer, Ward-3(3)(1), Ahmedabad

ITA 792/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9143 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-01-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 09-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DHRINAL SHAH
• Section: 2; 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I .T .A . N o . 7 9 2/ A h d /2 0 2 3 ( A s se ss m e nt Y e a r : 20 17- 18 ) Da xa b e n K an tib h a i Pat e l , F- 14, R a t na sa ga r C o mp le x, Op p. G ula b To w e r , Tha lt e j , Ah me da ba d - 3 80 05 4 Vs . The I n c o m e Ta x O f f ic e r , War d- 3( 3 ) ( 1 ), Ah me da b ad [ P AN N o. A O EP P9 2 70 P ] (Appellant) .. (Respondent) Appellant by : Shri Dhrinal Shah C.A. & Shri B. K. Patel, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. D.R. D at e of H ea r i ng 11.01.2024 D at e of P r o no u n ce me nt 17.01.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre, (in short “NFAC”), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1055144480(1) vide order dated 16.08.2023 passed for Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal:- “1. The learned CIT(A) has erred in confirming an addition of RS. 1,44,74,932 being cash deposits under Section 69A in as much as the source of the amount ITA No. 792/Ahd/2023 Daxaben Kantibhai Patel vs. ITO Asst. Year –2017-18 - 2 - deposited is explainable and that the learned CIT(A) has confirmed the addition without appreciating the facts of the case.” 3. The brief issue for consideration before us is the addition of Rs. 1.44 crores being cash deposits under Section 69A of the Act, as according to the Department, the assessee was unable to explain the source of deposits made in the bank account during the demonetization period. 4. Before us, at the outset, the Counsel for the assessee submitted that the order had been passed by Ld. CIT(Appeals), without giving an opportunity of hearing to the assessee to present the case on merits. It was submitted that the notices received by the assessee could not be sent to the consultant, on account of oversight and also in absence of proper understanding of taxation laws. The counsel for the assessee submitted that the assessee has a good case on merits. Accordingly, if given an opportunity of hearing, the assessee would duly and promptly respond to all the notices of hearing and the assessee is in a position to explain the source of deposits made in the bank account during the demonetization period. 5. On going to the facts of the instant case, in interest of justice, we are hereby restoring the matter to the file of Ld. CIT(Appeals) for fresh adjudication, after giving due opportunity of hearing to the assessee to present it’s case on merits. Further, the assessee is also directed to promptly and diligently to comply with the notices of hearing, and in absence of any further non-absence on the part of the assessee, Ld. ITA No. 792/Ahd/2023 Daxaben Kantibhai Patel vs. ITO Asst. Year –2017-18 - 3 - CIT(Appeals) would to be at liberty to pass order on the basis of material available on record, in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 17/01/2024 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 17/01/2024 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15.01.2024 (Dictated by Hon’ble Member on his Dragon Software) 2. Date on which the typed draft is placed before the Dictating Member 15.01.2024 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 16.01.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .01.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 17.01.2024 7. Date on which the file goes to the Bench Clerk 17.01.2024 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................