DINESHBHAI PARMAR,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

ITA 213/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the AO primarily accepted the contribution from the father and brother. Considering the smallness of the disputed amount, the addition was not justified and ordered to be deleted.

What were the facts?

The assessee purchased a property with co-sharers, contributing Rs. 54,86,000. The assessee claimed the entire contribution was from his father and brother, not himself. The AO made an addition of Rs. 1.82 lakhs for an unexplained portion of the investment.

What were the issues?

Whether the addition made by the AO for an unexplained portion of the investment was justified, given the assessee's claim of no personal contribution.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Gangadhar Panda

For Appellant: Shri Mehul K Patel, AR
Hearing: 17/08/2026Pronounced: 22/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [hereinafter referred to as ‘Ld. CIT(A)’] National Faceless Appeal Centre (in short “NFAC”), Delhi dated 20/11/2025 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-21. 2. The short issue involved in this appeal is relating to the addition confirmed by the Ld. CIT(A) of Rs. 1.82 lakh made by the Assessing Officer (hereinafter referred to as “the AO”) on account of failure of t

The order continues below.

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