JASHWANTBHAI MAHIJIBHAI BARIA,PANCHMAHAL V. ITO, WARD 1, GODHRA, GODHRA

ITA 1585/AHD/2025

AI Insights

The case involves Jashwantbhai Mahijibhai Baria, the appellant, contesting the orders of the Income Tax Officer, Ward-1, Godhra, and the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appellant challenged the validity of the proceedings and the substantive additions made under section 69 of the Income Tax Act, which amounted to Rs. 35,18,007. The primary issues revolved around the alleged lack of proper opportunity to be heard, the mechanical approval for issuance of notices under sections 148 and 148A(d), and the reliance on unverified information from the NMS module of the Insight portal. The tribunal noted the non-compliance of the appellant in previous hearings and decided to restore the matter for a fresh examination by the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779379 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 18-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHAKAR VERMA
• Keywords: Opportunity of being heard
• Section: 147; 148

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1585/Ahd/2025 (Assessment Year: 2019-20) Jashwantbhai Mahijibhai Baria, Vavdi Gam, Dahod Highway, Vavdi Buzurg, Panchmahal, Gujarat-389001 [PAN : BOTPB2582Q] Vs. Income Tax Officer, Ward-1, Godhra (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 14.10.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- Delay Condoned The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), /National Faceless Appeal Centre, Delhi, vide order dated 30.04.2025 relevant to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: Invalid Proceedings: 1. The learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [‘’”CIT(A)”] erred in fact and in law in dismissing the appeal without granting proper opportunity of being heard before disposal of the matter to the appellant. Printed from counselvise.com ITA No. 1585/Ahd/2025 Asst. Year : 2019-20 - 2– 2. The learned CIT(A) erred in fact and in law in confirming the action of learned AO, National Faceless Assessment Centre (“the AO”) in passing the order which is invalid in law and therefore liable to be quashed. Without prejudice to the above: Invalid Appellate Proceedings: 3. The learned CIT(A) erred in facts and in law in passing an appellate order without considering grounds of appeals and Statement of Facts submitted by the appellant. 4. The learned CIT(A) erred in upholding the action of the Assessing Officer of issuing notice under section 147 based on search material even it has to be assessed under section153C of the Act as search action of documents referred was conducted on 05.11.2020, i.e. before 01.04.2021. 5. Without prejudice to the above, the learned CIT(A) grossly erred in upholding the action of the Assessing Officer in issuing notice entirely based on information received from NMS module of Insight portal without conducting any inquiry, verifying material on record and application of mind. 6. The learned CIT(A) erred in upholding the action of the approving authority who has granted approval for issuance of the impugned notice under section 148 and order under section 148A(d) of the Act in a mechanical manner without verifying any material to check the facts. Without prejudice to the above: Addition u/s 69 – Rs. 35,18,007: 7. The learned CIT(A) erred in fact and in law in confirming the action of learned AO in treating the payment of Rs. 35,18,007 without providing copies of the documents relied upon to the appellant. 8. The learned CIT(A) erred in fact and in law in confirming the action of learned AO in treating the payment of Rs. 35,18,007 as undisclosed paid in cash based on loose paper found from third party premise without having name of the appellant on it. Other Grounds: 9. The learned CIT(A) erred in fact and in law in initiation penalty proceedings u/s. 270AAC of the Act. 10. Your appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. Printed from counselvise.com ITA No. 1585/Ahd/2025 Asst. Year : 2019-20 - 3– 3. On perusal of the records, it is observed that the assessee was afforded five opportunities of hearing to furnish the requisite details, clarifications, and explanations in support of the claim pertaining to transactions in immovable property. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal ex parte. At the time of hearing before us, none appeared on behalf of the assessee. Since the primary adjudication of the matter has not been carried out, we deem it appropriate, in the interest of justice, to restore the matter to the file of the Ld. CIT(A) for de novo adjudication. The assessee is directed to furnish all relevant documents, evidences, and bank details before the Revenue authorities and to comply with the notices issued by the Ld. CIT(A) without seeking unnecessary adjournments 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 14.10.2025. Sd/- Sd/- (DR. B.R.R. KUMAR ) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER (True Copy) (True Copy) Ahmedabad; Dated 14.10.2025 MV Printed from counselvise.com ITA No. 1585/Ahd/2025 Asst. Year : 2019-20 - 4– 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 "