SMT. NAJMUNNISHA ALIBHAI PATEL,ANAND V. THE ITO, WARD-1 (PREVIOUSLY ITO, WARD-4), ANAND

ITA 748/AHD/2025

AI Insights

This case involves an appeal by Smt. Najmunnisha Alibhai Patel against the order of the Commissioner of Income Tax (Appeals), which confirmed the addition of Rs. 14,23,000 to her income as unexplained or undisclosed income for the Assessment Year 2017-18. The primary contention was the dismissal of her appeal ex-parte by the CIT(A) without a reasonable opportunity for her to be heard. The Tribunal noted that the assessee had not submitted any details or supporting evidence regarding the source of the cash deposits despite multiple opportunities provided by the CIT(A). In the interest of justice, the Tribunal decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment after providing a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717721 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 5 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: 08-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENKUMAR M VASAVDA
• Assessee Lawyers: HEMANT SUTHAR
• Keywords: Set aside; Opportunity of being heard; Corroborative evidences

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.748/Ahd/2025 (Assessment Year: 2017-18) Smt. Najmunnisha Alibhai Patel, Naya Vatan Society, Near Overbridge, Nr. Mosque, At &PO, Anand-388001. [PAN :AERPP2332 M] Vs. Income Tax Officer, Ward-1, (Previously Ward-4,) Anand. (Appellant) .. (Respondent) Appellant by : Shri Hemant Suthar, 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) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeals: 1. The Ld. CIT (Appeals), National Faceless Appeal Centre (NFAC) has erred in law and in facts in dismissing the appeal ex-parte without affording reasonable opportunity of being heard. The appeal of the Printed from counselvise.com ITA No. 748/Ahd/2025 Smt. Najmunnisha A Patel Vs. ITO Asst. Year : 2017-19 - 2– appellant may kindly be restored to the file of the Ld. CIT (Appeals), NFAC, and may please be directed to afford reasonable opportunity of being heard. 2. The Ld. CIT(A), NFAC has erred in law and in facts in confirming the action of the Ld. A.O. in the addition of an amount of Rs. 14,23,000/- holding that the deposit made in the bank account represents the unexplained / undisclosed income of the appellant. The Ld. CIT(A), NFAC should have directed the Ld. AO to make proper inquiry before confirming the addition of Rs. 14,23,000/- which is made without making proper inquiry about the source of cash deposited in bank account. 3. Your appellant craves liberty to add, alter, amend, substitute or withdraw any of the ground(s) of appeal hereinabove contended. 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. We also find that the assessee even failed to submit any details/supporting evidence to prove the source of the cash deposit before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment, after affording due opportunity of being heard to the assessee.The assessee shall submit all the relevant bank statement/submission/document before the Printed from counselvise.com ITA No. 748/Ahd/2025 Smt. Najmunnisha A Patel Vs. ITO Asst. Year : 2017-19 - 3– Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 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 "