MRS. TRUPTI JATIN VYAS,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-5(3)(2), AHMEDABAD

ITA 71/AHD/2024

AI Insights

This case involves an appeal by Mrs. Trupti Jatin Vyas against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2018-19. The primary contention was the ex-parte order passed by the CIT(A), which the appellant argued violated the principles of natural justice. Additionally, the CIT(A) had confirmed an addition of Rs. 48,00,000 as unexplained money under section 69A of the Income Tax Act, which included loans and time deposits. The appellant also contested the charges of interest under sections 234A, 234B, and 234F of the Act. The Tribunal found that the CIT(A) had not adequately addressed the grounds of appeal and thus remanded the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 102449 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 69A; 234B

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH BEFORE: DR. BRR KUMAR, VICE PRESIDENT And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER Mrs. Trupti Jatin Vyas, 298, Applewoods Villa, Sanathal, Ahmedabad-380058. PAN: ACVPV8688E (Appellant) Vs The Income Tax Officer, Ward-5(3)(2), Ahmedabad. (Respondent) Assessee Represented: Shri Divyakant Parikh A.R. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 08.04.2025 Date of pronouncement : 16.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT: This appeal is filed by the Assessee as against the appellate order dated 22.12.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal: ITA No.71/Ahd/2024 Assessment Year 2018-19 I.T.A No. 71/Ahd/2024 A.Y. 2018-19 Page No 2 1. That the Honourable CIT(A) had erred both in fact and law in passing an Ex-parte appellant order violating the principle of natural justice and therefore the appellate proceedings is illegal and against the law. 2. That the Honourable CIT(A) erred in law and fact by making aggregated addition of Rs. 48,00,000/- being loan availed of Rs. 33,00,000/- and Rs. 15,00,000/- towards time deposit purchased treating as an unexplained money u/s 69A of ITA. Entire such addition being against the law required to be deleted. 3. That the Honourable CIT(A) erred in law as well as in the facts of the case in charging interest u/s 234A, 234B and 234F of the I.T Act. 4. The appellant craves leave to add, alter, amend, delete, substitute any of the grounds/ or take additional ground/s before or at any time of hearing of this appeal. 3. On going through the record, we find that the notices u/s.250 were issued on 10.10.2023, 20.10.2023, 04.12.2023 & 15.12.2023 requesting the assessee to submit certain details/clarification/ explanation. However, in pursuance to the same the assessee failed to submit any reply and sought adjournments. In the absence of any reply/evidence, Ld.CIT(A) confirmed the addition of Rs.48,00,000/- on account of unexplained money u/s.69A of the Act made by the Assessing Officer. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A) for conducting assessment de-novo. The assessee shall submit all the submission/documents and comply with the I.T.A No. 71/Ahd/2024 A.Y. 2018-19 Page No 3 notices issued by the authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16.04.2025 Sd/- Sd/- (T.R SENTHIL KUMAR) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad : Dated 16.04.2025 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद "