DHIRAJLAL BHIMJIBHAI CHOVATIYA,RAJKOT vs. THE INCOME TAX OFFICER, VERAVAL

ITA 905/RJT/2026Status: DisposedITAT Rajkot17 September 2026AY 2017-185 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. While acknowledging the assessee's agricultural and trading activities, the Tribunal found some inconsistencies in the evidence. Therefore, an ad-hoc addition of 10% of the deposited amount was made.

What were the facts?

The assessee deposited Rs. 22,90,500/- in cash during the demonetization period. The Assessing Officer treated this as unexplained money and made an addition under Section 69A. The CIT(A) confirmed this addition.

What were the issues?

Whether the cash deposits made during demonetization are unexplained money, and if so, what is the appropriate addition to be made.

Which sections of the Income-tax Act were involved?

Section 69A,Section 142(1),Section 139

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट । In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 905/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2017-18 ] Dhirajlal Bhimjibhai Chovatiya The Income Tax Officer Surva, Talala, Gir - Somnath, ITO WD 4, JND, Veraval, Vs. Junagadh, Gujarat-362140 Gujarat-362266 "थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AWDPC1875C (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri R. B. Shah, Ld. AR Respondent by : Shri Shishir Kumar, Ld. Sr. DR Date of Hearing : 30/07/2026 Date of Pronouncement : 17/09/2026

:: ORDER :: Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2017-18, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 05.01.2024, which in turn arises out of an assessment order passed by the Assessing Officer.

2.

The solitary grievance of the assessee in this appeal is that learned CIT(A) erred in confirming the addition o

The order continues below.

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