GHANSHYAMBHAI DEVRAJBHAI DOBARIYA,SURAT vs. ITO, WARD 3(2)(1), SURAT

ITA 273/SRT/2026Status: DisposedITAT Surat14 August 2026AY 2012-136 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the entire quantum addition related to capital introduction was deleted by a previous ITAT order, the penalty based on that addition could not survive. The Tribunal also noted the absence of conscious concealment regarding cash deposits.

What were the facts?

The assessee failed to file his return of income for AY 2012-13, leading to the Assessing Officer treating cash deposits and capital introduction as unexplained income. Subsequently, a penalty was levied under Section 271(1)(c) for concealment of income.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying quantum addition is deleted. Whether there was conscious concealment of income justifying the penalty.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 68,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 19/05/2026Pronounced: 14/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2012-13, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), National Faceless Assessment Centre (hereinafter referred to as “the Ld.CIT(A)/NFAC”), dated 13.10.2025, which in t

The order continues below.

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