KAMLESHKUMAR JAIN,BARMER V. THE ITO, WARD-1(2)(2), AHMEDABAD

ITA 12/AHD/2025

AI Insights

The case involves Kamleshkumar Jain, the appellant, contesting an order from the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The appellant raised issues regarding the lack of a reasonable opportunity to present his case and the legality of the re-opening of assessment under Section 147 of the Income-tax Act, 1961. Additionally, the appellant contested the confirmation of an addition of Rs.27,55,000 as unexplained credits in a joint bank account with his wife under Section 69A of the Act. The Tribunal found that the CIT(A) had provided multiple opportunities for the appellant to present his case, which were not utilized, leading to a decision in limine. The Tribunal, in the interest of justice, remanded the case for a de novo hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792905 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-01-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. DHARANI NATH
• Assessee Lawyers: M. K. PATEL
• Keywords: Opportunity of being heard; Unexplained cash credit; Reopening of assessment
• Section: 147

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. 12/Ahd/2025 (Assessment Year: 2012-13) Kamleshkumar Jain, 1, C/o. Hulashchand Jitendra Burad, Main Road, Jasol-344024 Rajasthan [PAN :AALPJ 4526 B] Vs. Income Tax Officer, Ward 1(2)(2), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri M.K. Patel, Advocate Respondent by: Shri C. Dharani Nath, Sr Dr Date of Hearing 17.09.2025 Date of Pronouncement 22.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay condoned. This appeal has been filed by the Assessee against the order dated 11.08.2023 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT(A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short), relating to the Assessment Year 2012-13. 2. The assessee has raised the following grounds : “1. That on facts, and in law, the learned NFAC has grievously erred in not granting sufficient and reasonable opportunity to the appellant, and in deciding the appeal ex-parte, for want of prosecution. 2. That on facts, and in law, the learned NFAC ought to have held that the entire re-opening of assessment u/s 147 is bad in law and void ab-initio. 3. That the learned NFAC has grievously erred in law and on facts in confirming the addition of Rs.27,55,000/- made u/s 69A of the Act in respect of alleged unexplained credits in Joint Bank Account of appellant and appellant’s wife.” Printed from counselvise.com ITA No. 12/Ahd/2025 Kamleshkumar Jain Vs. ITO Asst. Year : 2012-13 - 2– 3. On going through the record, we find that Ld. CIT(A) has accorded five opportunities of hearing to the assessee. Despite this, the assessee neither filed the requisite submissions/documents nor sought any adjournments. Consequently, the Ld. CIT(A) proceeded to dismiss the appeal in limine. However, considering that the appeal was disposed of without adjudicating on the merits of the grounds raised, and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(A) for fresh adjudication de novo, after affording due and reasonable opportunity of being heard to the assessee. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any 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 22.09.2025. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 22.09.2025 **btk आदेश आदेश आदेश आदेश क\u0006 क\u0006 क\u0006 क\u0006 \u0007\bत ल प \u0007\bत ल प \u0007\bत ल प \u0007\bत ल प अ\u000fे षत अ\u000fे षत अ\u000fे षत अ\u000fे षत/Copy of the Order forwarded to : 1. अपीलाथ\u0014 / The Appellant 2. \u0007\u0015यथ\u0014 / The Respondent. 3. संबं\u001aधत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. वभागीय \u0007\bत\bन\u001aध, आयकर अपील#य अ\u001aधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड( फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, True Copy सहायक सहायक सहायक सहायक पंजीकार पंजीकार पंजीकार पंजीकार (Dy./Asstt. Registrar) आयकर आयकर आयकर आयकर अपील#य अपील#य अपील#य अपील#य अ\u001aधकरण अ\u001aधकरण अ\u001aधकरण अ\u001aधकरण, अहमदाबाद अहमदाबाद अहमदाबाद अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "