MITA BRIJESH JARIWALA,SURAT V. INCOME TAX OFFICER, WARD-1(2)(6), SURAT

ITA 128/SRT/2026

AI Insights

The case involves Mita Brijesh Jariwala, the appellant, who contested the addition of Rs. 15,03,650 to her income for the Assessment Year 2012-13. The addition was initially made by the Assessing Officer, citing that the sources of the bank deposits were not genuine, identified, or verifiable. The deposits were made in cash by collection agents in various locations in Tamil Nadu and were part of the assessee's business in Jari trading. The Tribunal, after hearing the arguments and reviewing the material on record, concluded that these deposits were part of the business turnover and reversed the addition.

• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Surat
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2026
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: SURESH K KABRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH “SMC”, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.128/Srt/2026 (Assessment Year: 2011-12) Mita Brijesh Jariwala, A-7, Manoj Nagar Society, Palanpur patiya, Adajan, Surat-395009. [PAN : ADYPJ3331L] Vs. Income Tax Officer, Ward-1(2)(6), Surat. (Appellant) .. (Respondent) Appellant by : Shri Suresh K Kabra, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 24.03.2026 Date of Pronouncement 27 .03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Addl/JCIT Commissioner of Income Tax (Appeals)- 1, Nasik/ National Faceless Appeal Centre, Delhi vide order dated 04.12.2025 relevant to Assessment Year 2012-13. 2. The assessee has raised the following grounds of appeal: 1. The Ld.CIT(A), NFAC has erred and was not just and proper on the facts of the case and in law in confirming the addition of Rs.15,03,650/- u/s. 68 for not having genuine, indentified and verifiable sources of Bank Deposits. Printed from counselvise.com ITA No. 1040/Srt/2025 Asst. Year : 2012-13 - 2– 3. Heard the argument of both the parties and perused the material available on record. 4. The Assessing Officer made an addition of Rs. 15,03,650/- on account of cash deposits in the bank account of the assessee. The facts reveal that the assessee is engaged in the business of Jari trading and sold goods at various locations in Tamil Nadu. The amounts in question were received and deposited in cash by the collection agents in the bank account of the assessee maintained with Karur Vysya Bank Limited, Surat. The deposits were made through branches situated at Tirupur, Kumbhakonam, Pudukkottai, and Salem-Shevapet (all cities in Tamil Nadu) by collection agents operating in those locations. Since these amounts form part of the turnover of the assessee, no separate addition is warranted in this case. 5. In view of the above, the appeal filed by the assessee is allowed. The order is pronounced in the open Court on 27.03.2026. Sd/- (SUCHITRA KAMBLE) Sd/- (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 27.03.2026 MV Printed from counselvise.com ITA No. 1040/Srt/2025 Asst. Year : 2012-13 - 3– 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 "