SAVITABEN NAVINBHAI PATEL,UNJHA V. INCOME TAX OFFICER, WARD-1, PATAN

ITA 1881/AHD/2025

AI Insights

This case involves an appeal by Savitaben Navinbhai Patel against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed an addition of Rs. 45,35,964 under section 69A of the Income Tax Act for the assessment year 2013-14. The addition was made by the Assessing Officer (AO) on the grounds that the source of the said amount, which represented the assessee's share in a jointly purchased agricultural land, was not properly explained. The CIT(A) dismissed the appeal ex-parte, leading to the current appeal before the Income Tax Appellate Tribunal, Ahmedabad. The Tribunal found that the assessee was not given a proper opportunity to present her case or evidence before the CIT(A), and thus remanded the case back for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839462 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VEERBADRAM VISLAVATH
• Assessee Lawyers: K.C. THAKER
• Keywords: Set aside; Revised return; Principle of natural justice
• Section: 148

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Savitaben Navinbhai Patel, 124, New Market Yard, Gunj Bazar, Unjha Gujarat-384170 PAN: AMOPP7473L (Appellant) Vs The ITO, Ward-1 Patan (Respondent) Assessee by: Shri K.C. Thaker, A.R. Revenue by: Shri Veerbadram Vislavath, Sr. D.R. Date of hearing : 12-01-2026 Date of pronouncement : 26-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 25-07- 2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2013-14. 2. The grounds of appeal are as under:- “1. The learned CIT (A) has erred in law and on facts in confirming addition made u/s.69A of Rs.45,35,964/-. 2. On the facts and in the circumstances of the case and in law, the learned CIT(A) ought not to have upheld/confirmed the addition made u/s. 69A of Rs.45,35,964/-. ITA No. 1881/Ahd/2025 Assessment Year 2013-14 Printed from counselvise.com I.T.A No. 1881/Ahd/2025 Savitaben Navinbhai Patel, A.Y. 2013-14 2 3. It is therefore prayed that the addition made u/s.69A of Rs.45,35,964/- may be deleted and the orders of the lower authorities may be set aside/modified accordingly. 4. Your appellant craves leave to add, amend, alter or withdraw any ground of appeal at the time of hearing.” 3. The assessee had purchased agricultural land along with 9 other co-owners on 10-12-2012 at Rs. 5,03,99,800/- and the assessee’s share was 9% amounting to Rs. 45,35,964/-. The assessee’s case was selected for scrutiny and the assessee was issued notice u/s. 148 of the Act on 31-03-2020. The assessee filed revised return of income on 16-06-2020. The Assessing Officer held that the assessee declared very low income which cannot justify her eligibility to take loan of Rs. 45,35,964/- and thus source of the said amount was not properly explained. The Assessing Officer made addition of Rs. 45,35,964/- u/s. 69A of the Act. 4. The assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee ex-parte. 5. The ld. A.R. submitted that the matter may be remanded back to the file of the CIT(A) as the assessee was given not opportunity of hearing or submitting its evidences produced before the Assessing Officer. 6. The ld. D.R. relied upon the assessment order and the order of the CIT(A). 7. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(A) has passed ex-parte order without giving proper Printed from counselvise.com I.T.A No. 1881/Ahd/2025 Savitaben Navinbhai Patel, A.Y. 2013-14 3 opportunity to the assessee, therefore, the matter is remanded back to the file of the CIT(A) for proper verification of the evidences and adjudicate the matter on merit as per Income Tax Act. The assessee be given opportunity of hearing by following principles of natural justice. 8. In the result, the appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on 26-02-2026 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member Ahmedabad : Dated 26/02/2026 a.k. 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, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "