VIMLABEN V BRAHMBHATT,VADODARA V. ITO WARD-1(3)(1), VADODARA

ITA 2686/AHD/2025

AI Insights

Vimlaben V. Brahmbhatt, an agriculturist and joint owner of ancestral agricultural lands, did not file a return of income for the assessment year 2011-12 as she had no taxable income. However, her account showed a cash deposit of Rs. 18,43,950, leading to a re-assessment under section 147 read with section 144 of the Income Tax Act. The assessee did not participate in the initial hearings, resulting in an ex-parte order adding the amount as undisclosed income. Subsequent appeals were dismissed due to procedural delays, including the death of her son who was handling her affairs. The Tribunal, considering the principles of natural justice and the new evidence presented, decided to set aside the previous orders and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836294 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 31-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KETAKI DESAI
• Assessee Lawyers: PARIN S. SHAH
• Keywords: Set aside; Principle of natural justice
• Section: 147; 148; 144; 271(1)(c)

Judgement Text

" THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Vimlaben V. Brahmbhatt, 21, Bhavesh Nagar Society, Arunachal, Subhanpura, Gujarat PAN: BAHPB6197B (Appellant) V s The ITO, Ward-1(3)(3) Vadodara (Respondent) Assessee by: Shri Parin S. Shah, A.R. Revenue by: Ms. Ketaki Desai, Sr. D.R. Date of hearing : 11-02-2026 Date of pronouncement : 12-02-2026 आदेश/ORDER PER TR SENTHIL KUMAR, JUDICIAL MEMBER: These two appeals are filed by the assessee as against separate appellate orders dated 07-10-2025 and 28-08-2024 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre arising out of the re-assessment order passed u/s. 147 r.w.s 144 of the Act and penalty order u/s. 271(1)(c) of the Act relating to the assessment year 2011-12. 2. Brief facts of the cases, the assessee is an agriculturist and joint owner of ancestral agricultural lands. Since there was no ITA Nos. 2686/Ahd/2025 & 1945/Ahd/2024 Assessment Year 2011-12 Printed from counselvise.com I.T.A Nos. 2686/Ahd/2025 & 1945/Ahd/2024 Vimlaben V. Brahmbhatt, A.Y. 2011-12 2 taxable income, the assessee has not filed her Return of Income. However, the assessment for the assessment year 2011-12, was reopened by issuing notice u/s. 148 of the Act on the ground that the assessee made cash deposit aggregating to Rs. 18,43,950/- with her Dena Bank account. The assessee neither filed the return nor participated in the hearing which has resulted in passing ex-parte re-assessment order making addition of Rs. 18,43,950/- as undisclosed income of the assessee. The assessee requested her son Jigneshbhai Vinodbhai Brahmbhatt to file further appeal. He also died due to cancer disease on 05-03-2020 which was resulted in a delay of 1307 days in filing appeal before the CIT(A). Though delay was explained in the statement of facts before CIT(A), the same was not considered and dismissed the appeal in limine by CIT(A). The ld. counsel submitted before us copy of sale deed dated 13- 09-2010 for Rs. 26,22,360/- which was the source of cash deposit in her bank account, as well as the death certificate of his son, relatives and thereby requested to give one more opportunity of hearing to the assessee to explain her case before Assessing Officer. 3. We have heard the rival contentions and perused the materials available on record. Since the assessee is an agriculturist by profession though not filed return of income now produced before us revenue records as well as bank statements. In the interest of natural justice, we deem it appropriate to set aside the matter back to the file of Jurisdictional Assessing Officer with a direction to give one more opportunity of hearing to the assessee and pass fresh order on merits of the case. Printed from counselvise.com I.T.A Nos. 2686/Ahd/2025 & 1945/Ahd/2024 Vimlaben V. Brahmbhatt, A.Y. 2011-12 3 4. In the result, the appeal being ITA No. 2686/Ahd/2025 filed by the assessee is allowed for statistical purpose. 5. That in ITA No. 1945/Ahd/2024, there is a delay of 13 days in filing the appeal which is hereby condoned. This appeal is against the penalty levied by the Assessing Officer for assessment year 2011-12. Since the quantum appeal is already set aside to the Jurisdiction Assessing Officer, the penalty appeal is hereby allowed and it is open to the Assessing Officer to proceed with fresh penalty proceedings in accordance with provisions of law. 6. In the result, appeal ITA No. 1945/Ahd/2024 is allowed. Order pronounced in the open court on 12-02-2026 Sd/- Sd/- (DR. BRR KUMAR) (TR SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 12/02/2026 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 "