RANJANBEN HASMUKHBHAI PATEL,VADODARA V. WARD 1(2)(2), INCOME TAX OFFICER, VADODARA

ITA 2171/AHD/2024

AI Insights

This case involves an appeal by Ranjanben Hasmukh Patel against the appellate order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The primary issues in the appeal included incorrect assessment of income, additions based on estimation, and excessive levy of interest and penalty. The Tribunal noted the assessee's failure to respond to multiple notices and provide substantial documents regarding the source of cash deposits. However, it granted an opportunity for the assessee to present her case afresh before the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126519 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Principle of natural justice; Grounds of appeal; National Faceless Appeal; Commissioner; Commissioner of Income Tax; A.Y. 2011-12; Statistical purposes; Deleted; Source of cash deposit; Explanation; Section 234A; No prejudice
• Section: 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH BEFORE: DR. BRR KUMAR, VICE PRESIDENT And SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER Ranjanben Hasmukh Patel, 629, Lila Darwaja, Bhayli-Vasna Road, Bhayali-391410. PAN: BHDPP9322H (Appellant) Vs The Income Tax Officer, Ward-1(2)(2), Baroda. (Respondent) Assessee Represented: Shri Manoj Khhandelwal, AR. Revenue Represented: Shri Ankit Jain, Sr.D.R. Date of hearing : 23.04.2025 Date of pronouncement : 25.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT: Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 14.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. 2. The assessee has raised the following grounds of appeal: ITA No.2171/Ahd/2024 Assessment Year 2011-12 I.T.A No. 2171/Ahd/2025 A.Y. 2011-12 Page No 2 Incorrect Assessment of Income: The learned Commissioner of Income Tax (Appeals) [CIT(A)] has erred in law and on facts in confirming the addition of 93,08,593/- to the income of the Appellant without proper justification and in violation of the principles of natural justice. Addition Based on Estimation: The learned CIT(A) has wrongly confirmed an addition of Cash Deposit of 22,51,500/- u/s 69A purely based on estimation and assumptions, without any substantive evidence or basis for the same. Addition of unexplained investment. The learned CIT(A) has wrongly confirmed an addition of deposits as unexplained investments of 70.10.562/-purely based on estimation and assumptions, without any substantive evidence or basis for the same. Excessive and Arbitrary Levy of Interest and Penalty: The interest levied under Section 234A, 234B, 234C and the penalty imposed under Section 271(1)(c), 271F are excessive, arbitrary, and deserve to be deleted. 3. On going through the record, we find that notices u/s.250 of the Act were issued on 23.02.2021, 07.01.2022, 30.11.2023, 08.01.2024 & 25.01.2024 by the Ld. CIT(A), requesting assessee to furnish written submissions/documents. Despite of sufficient time given, the assessee failed to respond to the above notices and not even submitted any substantial documents with regard to the source of cash deposits in her bank account. We also find that the assessee has not even complied before 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. Having gone through the fact, we hold that the no prejudice will be caused to I.T.A No. 2171/Ahd/2025 A.Y. 2011-12 Page No 3 the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee with regard to the unexplained investments. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo. The assessee shall comply with the 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 25.04.2025 Sd/- Sd/- Sd/- Sd/- (T.R SENTHIL KUMAR) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad : Dated 25.04.2025 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / 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, TRUE COPY उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद "