NITESHKUMAR GANDABHAI PATEL,CHANASMA, PATAN V. INCOME TAX OFFICER, WARD 1, PATAN, PATAN, GUJARAT

ITA 1424/AHD/2025

AI Insights

The case involves Niteshkumar Gandabhai Patel, the appellant, who contested the decision of the Principal Commissioner of Income Tax, Ahmedabad, regarding the Assessment Year 2017-18. The primary issues revolved around the dismissal of the appeal due to delay in filing and the confirmation of additions and higher tax charges related to cash deposits during the demonetization period. The Tribunal noted the procedural non-compliance of the assessee both before the CIT(A) and the Assessing Officer, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787142 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 11-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT AA SUDA NI
• Assessee Lawyers: S.V. AGRAWAL
• Keywords: Set aside; Business income
• Section: 234B

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.1424/Ahd/2025 (Assessment Year: 2017-18) Niteshkumar Gandabhai Patel Village Ranasan, Post Ziliya, At Ranasan, Tal. Chanasma, Patan-384220. [PAN: ALTPP7508 E] Vs. Income Tax Officer, Ward 1, Patan (Appellant) .. (Respondent) Appellant by : Shri S.V. Agrawal, AR Respondent by: Shri Rohit Aasudani, Sr. D R. Date of Hearing 13.11.2025 Date of Pronouncement 17.11.2025 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 30.12.2024 passed by the Principal Commissioner of Income Tax, Ahmedabad, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: 1. Hon. CIT(A), NFAC has erred in not deciding the appeal on merits and other evidences filed in support of grounds of appeal, of the case and dismissed the same on delay in filing the appeal. Printed from counselvise.com 2. Hon. CIT(A), NFAC has erred in confirming the addition made by A.O. of Rs. 10,11,000 being cash deposited in bank a/c during demonetization period in A.Y.-2017-18. In as much as, cash was deposited out of business receipts of trading in Ambuja cement and building material. 3. Hon. CIT(A), NFAC has erred in confirming higher tax u/s 115BBE of the act charged by A.O. The deposits in bank account with Bank of Baroda is out of business receipts ad it is not out of Unsecured loans taken by assessee. 4. Hon. CIT(A), NFAC has erred in confirming interest u/s 234A of Rs. 78,090 and u/s 234B of Rs. 5,77,866 charged by A.O.” 3. On perusal of the record, we find that there was also a delay of 82 days in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. 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 back to the file of the Assessing Officer for de novo assessment. 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 17.11.2025. Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 17.11.2025 MV Printed from counselvise.com 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 "