NEETINKUMAR CHIMANLAL PATEL ,PATAN V. THE ITO, WARD-3, PATAN

ITA 1588/AHD/2025

AI Insights

The case involves an appeal by Neetinkumar Chimanlal Patel against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention was regarding the additions made under section 69A of the Income Tax Act, 1961, concerning unexplained cash deposits and other credits, as well as the imposition of penalties under various sections. The Tribunal noted the assessee's non-compliance in previous proceedings and granted an opportunity for a fresh examination of the case by the Assessing Officer, emphasizing the need for the assessee to provide necessary details and comply with procedural requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784625 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 19-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT AA SUDA NI
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED
• Keywords: Set aside; Principle of natural justice; Deemed to accrue or arise in india

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1588/Ahd/2025 (Assessment Year: 2017-18) Neetinkumar Chimanlal Patel, Shamani No Madh at Chanasma, PO Chanasma, Ta. Chanasma, Patan-384220. [PAN :AGPPP8579 E] Vs. The Income Tax Officer, Ward-3, Patan. (Appellant) .. (Respondent) Appellant by : Adjournment Application Filed Respondent by: Shri Rohit Aasudani, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 13.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 21.11.2023 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: 1. On the facts & circumstances of the case and in law, impugned assessment order so passed by the A.O. Is bad in law, illegal and having been passed in violation of principle of natural justice as well as against the set procedure in law, the same is liable to be quashed. Printed from counselvise.com ITA No. 1588/Ahd/2025 Asst. Year : 2017-18 - 2– 2. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in making addition of Rs.6,76,000/- u/s 69A of the Act on account of cash deposits, when no such addition is warranted. The same may be deleted. 3. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in making addition of Rs.25,27,688/- u/s 69A of the Act on account of other credits/deposits, when no such addition is warranted. The same may be deleted. 4. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in charging tax @60% u/s 115BBE of the Act on alleged deemed income, when there is no such justification in charging such tax. The same may be deleted. 5. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in initiating penalty proceedings u/s 271AAC(1) of the Act, when the appellant has not committed any such default. The same may be deleted. 6. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in initiating penalty proceedings u/s 272A(1)(d) of the Act, when the appellant has not committed any such default. The same may be deleted. 7. On facts and in the circumstances of the case as well as in law the A.O. has grossly erred in initiating penalty proceedings u/s 271F of the Act, when the appellant has not committed any such default. The same may be deleted. 3. On perusal of the records, it is observed that the assessee was afforded five opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite being granted multiple opportunities, the assessee failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee. We also find that the assessee remained non-compliant before the Assessing Officer and failed or furnish any documentary Printed from counselvise.com ITA No. 1588/Ahd/2025 Asst. Year : 2017-18 - 3– evidence in support of cash deposits treated as unexplained money. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Assessing Officer for de novo adjudication. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue 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 13.11.2025. S /- Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 13.11.2025 MV 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 "