MEERAN ABDUL ZAHID ,BELLARY V. DCIT, CIRCLE-1, BELLARY

ITA 835/BANG/2025

AI Insights

This case involves an appeal by Meeran Abdul Zahid against the order of the Addl/JCIT(A)-3, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the assessment year 2015-16. The primary issue in dispute was the addition of Rs. 10,20,000 as unexplained cash deposits under section 69A of the Act, which the AO deemed as income from other sources. The assessee failed to satisfactorily prove the source and nature of certain credit entries and investments during the assessment proceedings. Despite multiple opportunities during the appellate proceedings, the assessee did not submit any response. The Tribunal, considering the principles of justice and fair play, decided to remit the case back to the AO for a fresh assessment, granting the assessee another opportunity to substantiate his claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792946 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 07-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GANESH R. GHALE; STANDING COUNSEL
• Assessee Lawyers: SHEETAL BORKAR
• Keywords: Opportunity of being heard

Judgement Text

"ITA No.835/Bang/2025 Meeran Abdul Zahid, Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 835/Bang/2025 Assessment Year: 2015-16 Meeran Abdul Zahid SMSK House 22 No. Ward Opp. Vasavi School Arvind Nagar Hospet Bellary 583 201 PAN NO : AAEPZ4485C Vs. DCIT Circle-1 Bellary APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Sri Ganesh R. Ghale, Standing Counsel for Department Date of Hearing : 25.06.2025 Date of Pronouncement : 22.09.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of the ld. Addl/JCIT(A)-3, Delhi dated 8.11.2024 vide DIN & Order No. ITBA/APL/S/250/2024-25/1070214098(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2015-16. 2. The assessee has raised 12 grounds of appeal. 3. We take note of the fact that during the course of Assessment proceedings, as the assessee had failed to prove satisfactorily the source and nature of a credit entry in his books/ investments made, the AO held that an amount of Rs. 10,20,000/- being 1/3rd of the Printed from counselvise.com ITA No.835/Bang/2025 Meeran Abdul Zahid, Bellary Page 2 of 3 total cash deposited of Rs. 30,50,000/- as unexplained cash deposits u/s 69A of the Act and added as Income under head “Income from other sources”. Further, we also take note of the fact that during the appellate proceedings, the assessee could not submit any response despite four opportunities granted to the assessee. The ld. A.R. of the assessee vehemently submitted that assessee could not represent his case before both the authorities and accordingly prayed that one more opportunity may be granted before the AO to substantiate his claim. This being so, in the interest of justice and fair play, we deem it fit & proper to remit the entire issue in dispute to the file of AO for fresh consideration in accordance with law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to cooperate with the proceedings before the revenue authorities and file the necessary documents/submissions/information/books & records which would be essential and required by the revenue authorities for proper adjudication of the case. We clarify that in case of further default, the assessee shall not be entitled to any leniency. It is ordered accordingly. 4. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 22nd Sept, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 22nd Sept, 2025. VG/SPS Printed from counselvise.com ITA No.835/Bang/2025 Meeran Abdul Zahid, Bellary Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "