JAYPRAKASH YASHWANTBHAI PATEL,ANAND V. THE INCOME TAX OFFICER, WARD-1 (PREVIOUSLY WARD-2), ANAND

ITA 1762/AHD/2024

AI Insights

The case involves Jayprakash Yashwantbhai Patel, a farmer and senior citizen, who appealed against the orders of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Years 2011-12 and 2012-13. The primary issue was the addition of Rs. 18,68,000 for AY 2012-13 and Rs. 10,76,255 for AY 2011-12 under Section 69A of the Income-tax Act, 1961, as unexplained money. The Assessing Officer had reopened the case based on AIR data showing significant deposits in the assessee's bank account, which the assessee failed to explain. The CIT(A) upheld the additions, leading to the current appeals. The tribunal found that the assessee had not adequately responded to the CIT(A)'s notices and had not provided necessary evidence, thus remitting the case back for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473699 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA
• Assessee Lawyers: DARSHAN BELANI
• Keywords: Set aside; Onus to prove
• Section: 147; 148; 143(3); 250; 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1762 & 1787/Ahd/2024 (Assessment Year: 2012-13 & 2011-12, respectively) Jayprakash Yashwantbhai Patel, Suvarna Khadki, At Post Sarasa, Tal. Anand, Anand – 388365, Gujarat [PAN : AWEPP 3927 B] Vs. Income Tax Officer, Ward-1, (previously Ward-2), Anand - 388001 (Appellant) .. (Respondent) Appellant by : Shri Darshan Belani, AR Respondent by: Shri Ravindra, Sr DR Date of Hearing 17.02.2025 Date of Pronouncement 18.02.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : Delay Condoned. These two appeals have been filed by the Assessee against the separate orders passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as \"CIT(A)\" for short), dated 09.08.2024 & 09.03.2024, passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Years (AY) 2012-13 & 2011-12, respectively. 2. Since the issue raised in these appeals is common and appeals are inter-connected, the same are being disposed of by this common order. We are taking ITA No.1762/Ahd/2024 for Assessment Year 2012-13 as the lead case. ITA Nos. 1762 & 1787Ahd/2024 Jayprakash Yashwantbhai Patel Vs. ITO Asst. Year : 2012-13 & 2011-12 - 2– 3. The solitary issue raised by the Assessee is as follows:- “The Hon’ble Commissioner of Income-tax (Appeals) [CIT(A)] erred in law and facts of the case by confirming the addition of Rs.18,68,000/- [AY 2012-13] and Rs.10,76,255/- [AY 2011-12] u/s 69A of the Income-tax Act, 1961 made by the learned Assessing Officer.” 4. In this case, the assessee, a farmer and senior citizen, did not file his income tax returns for the relevant assessment years. Based on AIR (Annual Information Return) data, the Assessing Officer found that the assessee had deposited a total of Rs. 18,68,000/- in his savings bank account for AY 2012-13. As a result, the Assessing Officer reopened the case and issued a notice under Section 148 of the Act. In response, the assessee filed return of income on 03.09.2018, declaring Nil income which was categorized under \"Income from Other Sources.\" The assessee has also claimed exempt agricultural income of Rs. 30,31,250/-. In conclusion, the Assessing Officer framed the assessment under Section 147 read with Section 143(3) of the Act vide order dated 12.10.2018, and made an addition of Rs. 18,68,000/- under Section 69A of the Act. 5. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal stating that the assessee had failed to discharge the burden of proof under Section 69A of the Act by not providing any explanation regarding the source of the money in his possession. 6. Before us, Ld. AR contended that the Assessing Officer had erred in treating all the credit entries in the bank account of the assessee as ITA Nos. 1762 & 1787Ahd/2024 Jayprakash Yashwantbhai Patel Vs. ITO Asst. Year : 2012-13 & 2011-12 - 3– unexplained money u/s 69A of the Act. Ld. AR submitted that, if given an opportunity, all the submissions along with the documentary evidences supporting credit entries in the bank account would be made available before ld. CIT(A) for consideration. The Ld. DR, on the other hand, principally objected to the remand of the case. 7. We find that the assessee has not complied to all the 6 notices issued by the Ld. CIT(A) from 15.01.2021 to 05.07.2024. The Ld. CIT(A) also held inspite of lapse of 4 years, the assessee has not produced any evidences. Having heard the rival submissions and the material available on record, we are of the considered view that the interest of justice would be served if the issue in dispute is remitted back to the file of the Ld. CIT(A) for de-novo consideration. We, therefore, set aside the matter to the file of the Ld. CIT(A) for de-novo consideration of earning of agricultural income and the cash deposit thereof. The assessee shall comply to the notices issued by the Ld. CIT(A) from time to time without seeking unnecessary adjournments. 8. In the result, both the appeals of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 18.02.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 18/02/2025 btk ITA Nos. 1762 & 1787Ahd/2024 Jayprakash Yashwantbhai Patel Vs. ITO Asst. Year : 2012-13 & 2011-12 - 4– आदेश की \u0007ितिलिप अ\rेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड\u001f फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation ……………. 2. Date on which the typed draft is placed before the Dictating Member ……17.02.2025. 3. Other Member………….17.02.2025….……………… 4. Date on which the approved draft comes to the Sr.P.S./P.S ………17.02.2025….……. 5. Date on which the fair order is placed before the Dictating Member for pronouncement……18.02.2025…….… 6. Date on which the fair order comes back to the Sr.P.S./P.S ………18.02.2025….…………. 7. Date on which the file goes to the Bench Clerk ……18.02.2025…….…………….. 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 Dispatch of the Order…………………………………… "