SHAMBHUBHAI KESHABHAI PATEL,AHMEDABAD V. THE ITO, WARD-5(3)(3), AHMEDABAD

ITA 285/AHD/2025

AI Insights

The case involves Shambhubhai Keshabhai Patel, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, which upheld an addition of Rs. 28,94,216 as unexplained money under section 69A of the Income Tax Act for the Assessment Year 2017-18. The appellant argued that the appellate order was passed without a proper opportunity to be heard, particularly highlighting his challenges in accessing digital communications due to his age and residence in a village. The tribunal noted that despite multiple opportunities given to the assessee to present his case, he failed to do so, leading to the dismissal of his initial appeal. However, acknowledging the principles of natural justice, the tribunal remanded the case for a fresh assessment, allowing the appellant to submit all relevant documents and comply with future notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717716 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 05-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENKUMAR M VASAVDA
• Assessee Lawyers: S UDHIR M EHTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.285/Ahd/2025 (Assessment Year: 2017-18) Shambhubhai Keshabhai Patel, 6, Swaminarayan Society, Bareja, Talika Dascroi, Dist. Ahmedabad Gujarat-382425. [PAN :AQRPP5010 E] Vs. Income Tax Officer, Ward-5(3)(3), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Sudhir Mehta, AR Respondent by: Shri Rajenkumar M Vasavda, Sr. DR Date of Hearing 12.08.2025 Date of Pronouncement 14.08.2025 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 07.12.2019 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 appeals: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in passing the appellate order u/s 250 of the act without giving a proper opportunity of being heard overlooking the fact that the appellant is a retired senior citizen having age of more than 65 years residing in a village, Printed from counselvise.com ITA No. 285/Ahd/2025 Shambhubhai K Patel Vs. ITO Asst. Year : 2017-18 - 2– not a computer savvy and not acquaint with emails/internet etc. and hardly checks any emails or any notices on the Income Tax portal regularly. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in passing the ex parte appellate order u/s 250 of the Income Tax Act which is against the principle of natural justice. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in upholding the addition of Rs. 28,94,216/ on account of unexplained money u/s 69A of the Income Tax Act. 4. The Appellant prays that the addition of Rs. 28,94,216/- u/s 69A of the Income Tax Act should be deleted on facts as well as on law. 5. The appellant craves leave to add, alter and/or to amend any of the grounds stated. 3. On perusal of the record, we find that the assessee was granted various opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite several notices issued by the Ld. CIT(A), the assessee failed to submit any submissions or supporting documents. Consequently, the Ld. CIT(A) upheld the action of the Assessing Officer and dismissed the appeal. The Ld. Counsel for the assessee prayed that, given an opportunity, due compliances will be made and all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for conducting assessment de-novo. The assessee shall submit all the relevant bank statement/submission/document before the Ld. CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. Printed from counselvise.com ITA No. 285/Ahd/2025 Shambhubhai K Patel Vs. ITO Asst. Year : 2017-18 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 14.08.2025. Sd/- Sd/-/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 14.08.2025 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 "