SHRI PRAMODBHAI BHIKUBHAI DESAI,VALSAD V. I.T.O WARD -7, VAPI

ITA 510/SRT/2025

AI Insights

This case involves an appeal by Shri Pramodbhai Bhikhubhai Desai against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed an addition of Rs. 21,30,000 to his income for the assessment year 2011-12. The addition was initially made by the Assessing Officer due to unexplained cash deposits. The assessee, engaged in agricultural activities, provided evidence of these deposits being sourced from agricultural income and other legitimate transactions, which was partly accepted by the CIT(A). The Income Tax Appellate Tribunal (ITAT) in Surat, after reviewing the evidence and arguments, decided in favor of the assessee, allowing the appeal and removing the addition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831252 (ITAT-SURAT)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 29-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR
• Assessee Lawyers: RAJESH UPADHYAY

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT “SMC” BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.510/SRT/2025 (Assessment Year: 2011-12) Shri Pramodbhai Bhikhubhai Desai, Desaiwad, Pasana, Udwada RS Udwada, Valsad PAN : ATPPD1828D Vs. The ITO, Ward-7, Vapi (Appellant) .. (Respondent) Appellant by : Shri Rajesh Upadhyay, A.R. Respondent by: Shri Ashish Kumar, Sr. D.R. Date of Hearing 19.01.2026 Date of Pronouncement 21.01.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 08-04-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2011-12. 2. The assessee is engaged in the agricultural activities. The Assessing Officer made addition of Rs. 25,81,231/- related to cash deposits. The CIT(A) partly allowed the appeal of the assessee thereby confirming the addition to the extent of Rs. 21,30,000/-. The source of the cash deposited through agricultural income shown before the A.O. as well as before the CIT(A). In fact, the assessee has given the details of payment of Rs. 5,00,000/- which was related to the use of agricultural land by Shri Ashwin B. Desai. Beside this, the assessee has also given Printed from counselvise.com ITA No. 510/Srt/2025 Pramodbhai Bhikhubhai Desai Vs. ITO Asst. Year : 2011-12 - 2– the details as relates to agricultural produce which was sold on cash basis. Since all the evidence are available on record, produced before the revenue authorities and evidences were not disputed by the authorities, we hold that no addition is called for. Hence, the appeal of the assessee is allowed. 3. In the result, the appeal of the assesse is allowed. order is pronounced in the open Court on 21.01.2026 Sd/- Sd/- Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER Surat; Dated 21/01/2026 ak आदेश की \u0007ितिलिप अ ेिषत/ / / /Copy of the Order forwarded to : 1. अपीलाथ\u0011 / The Appellant 2. \u0007\u0012थ\u0011 / The Respondent. 3. संबंिधत आयकर आयु\u001a / Concerned CIT 4. आयकर आयु\u001a ) ) ) ) अपील ( ( ( ( / The CIT(A)- 5. िवभागीय \u0007ितिनिध , , , , आयकर अपीलीय अिधकरण , , , , /DR,ITAT, Surat, 6. गाड! फाईल / / / / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "