RAJESHKUMAR VITHALDAS THAKKAR,PATAN V. THE ITO, WARD-1, PATAN

ITA 53/AHD/2026

AI Insights

The case involves an appeal by Rajeshkumar Vithaldas Thakkar against the order of the Commissioner of Income Tax (Appeals), which confirmed an addition of INR 90,00,000 to the assessee's income under Section 69A of the Income Tax Act, 1961. The addition was based on cash deposits found in a bank account that was mistakenly attributed to the assessee due to a similarity in names, despite the account belonging to another individual with a different PAN. The Tribunal found that the lower authorities had not adequately considered the evidence provided by the assessee, including a bank certificate clarifying the ownership of the account. Consequently, the matter was remanded back to the AO for a thorough investigation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841144 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 08-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAKOLI UTTAM GHOSH
• Assessee Lawyers: SUNIL MALOO
• Keywords: Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 53/Ahd/2026 (िनधाŊरण वषŊ / Assessment Year : 2016-17) Rajeshkumar Vithaldas Thakkar 37, Jivraj Park Society, Padmanabh Road, Patan, Gujarat- 384265 बनाम / Vs. ITO Ward-1, Patan ̾थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGXPT2217P (Appellant) .. (Respondent) अपीलाथŎ ओर से /Appellant by : Shri Sunil Maloo, AR ŮȑथŎ की ओर से/Respondent by : Smt. Kakoli Uttam Ghosh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 23/02/2026 O R D E R PER ANNAPURNA GUPTA, AM: The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”) dated 11.11.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2016-17. 2. The grounds of appeal raised by the assessee read as under: “1. Admission of Additional Evidence under Rule 29: The appellant respectfully prays that the additional evidence, Printed from counselvise.com ITA No.53/Ahd/2026 [Rajeshkumar Vithaldas Thakkar vs. ITO] A.Y. 2016-17 - 2 – namely the confirmation issued by HDFC Bank in respect of the relevant bank account, may kindly be admitted on record under Rule 29 of the income-tax (Appellate Tribunal) Rules, 1963. The said evidence is material for proper adjudication of the issue and its admission will not prejudice the Revenue, which may be granted liberty to rebut the same, if so advised. 2. The learned CIT(A) has erred in law and on facts in confirming the addition of ₹90,00,000/- made under section 69A of the Act in the hands of the appellant. despite the fact that the impugned cash deposits were made in the bank account of a third party having a separate PAN and did not belong to the appellant. The addition has been sustained merely on account of an erroneous tagging of the appellant's PAN by the bank due to name similarity, even though the appellant did not maintain any bank account with HDFC Bank during the relevant assessment year. The addition so confirmed is arbitrary, illegal, and liable to be deleted. 3. The Ld CIT(A) has erred in law in upholding the addition under section 69A of the Act without considering and appreciating the documentary evidences furnished by the assessee, including confirmation issued by the concerned bank. 4. The Appellant reserves the right to add, alter, amend, or modify any of the grounds of appeal during the course of the appellate proceedings.” 3. The solitary issue, it was stated, related to addition made to the income of the assessee on account of cash found deposited in his bank account amounting to Rs.90,00,000/-, source of which remained unexplained. At the outset itself, Ld. Counsel for the assessee stated that the bank account considered by the AO was not that of the assessee. He contended that during assessment proceedings itself a certificate from the bank had been submitted, certifying that the bank account in which cash was found to be deposited did not belong to the assessee. In this regard, he pointed out that the AO had added cash deposits of Rs.90 Lakhs in the HDFC Bank Account No.07821000033845 in the name of Printed from counselvise.com ITA No.53/Ahd/2026 [Rajeshkumar Vithaldas Thakkar vs. ITO] A.Y. 2016-17 - 3 – one Shri Rajeshkumar Vithaldas Thakkar. He contended that the HDFC Bank had certified that the said bank account ending 33845 was in the name of person with the same name as the assessee but whose PAN number was ABXPT4272F. Ld. Counsel for the assessee pointed out that PAN of the assessee before us, however, was AGXPT2217P and the HDFC Bank had certified his Bank Account Number being 50100207554494. Copy of the certificate given by the Bank was furnished before us also and is reproduced hereunder: 4. Ld. Counsel for the assessee contended that despite pointing out the facts as above, both the authorities below had treated the bank account ending 33845 as that belonging to the assessee and Printed from counselvise.com ITA No.53/Ahd/2026 [Rajeshkumar Vithaldas Thakkar vs. ITO] A.Y. 2016-17 - 4 – added the cash deposited therein to the income of the assessee. That no attempt was made by the authorities below to conduct any enquiry regarding the certificate furnished by the assessee demonstrating that the impugned bank account ending 33845 did not belong to the assessee. 5. Ld. DR though supported the order of the Ld. CIT(A), however, was unable to controvert the fact that the assessee had consistently pleaded the bank account in which cash was found deposited as not belonging to the assessee and had furnished evidence in this regard also. 6. In the light of the above, it is amply clear that the addition in the impugned case had been made and confirmed by the Revenue authorities below without any application of mind to the submissions and evidences filed before them. The matter is therefore restored back to the AO to consider the contentions raised by the assessee, make proper enquiry and verification and, thereafter, decide the issue in accordance with law. We may add that the assessee be granted due opportunity of hearing. 7. In the result, the appeal of the asessee is allowed for statistical purposes. This Order pronounced on 23/02/2026 Sd/- Sd/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 23/02/2026 S. K. SINHA True Copy Printed from counselvise.com ITA No.53/Ahd/2026 [Rajeshkumar Vithaldas Thakkar vs. ITO] A.Y. 2016-17 - 5 – 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, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1.Date of dictation on 10.02.2026 2.Date on which the typed draft is placed before the Dictating Member 10.02.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for Pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 23.02.2026 6.Date on which the file goes to the Bench Clerk 23.02.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member…………………Date on which the approved draft comes to Date on which the approved draft comes to Printed from counselvise.com "