KAMLESH JETHMAL SHAH,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD, SILVASSA

ITA 1020/SRT/2025Status: DisposedITAT Surat06 August 2026AY 2009-108 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal accepted the opening cash balance and cash withdrawals from the assessee's bank accounts as valid sources for the deposits. However, the claim for cash advances for land sale and refund of advance upon cancellation were rejected due to lack of evidence.

What were the facts?

The assessee did not file a return for AY 2009-10, leading to an ex-parte assessment. After a remand from ITAT, a fresh assessment was made, adding unexplained cash deposits of Rs. 15,75,000 under Section 69A. The CIT(A) confirmed this addition, and the assessee appealed again.

What were the issues?

Whether cash deposits in bank accounts are unexplained income under Section 69A, and whether the assessee provided sufficient evidence for the sources of these deposits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 69A,Section 254,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Hardik Vora, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 09.06.2026Pronounced: 06.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 09.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 26.02.2025 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 144 r.w.s. 254 and 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal. Kamlesh Jethmal Shah

2.

This is the 2nd round of appeal before ITAT. The background facts leading to present appeal are as under:

(i) The assessee-individual did not file any return of income of AY 2009-

10.

The

The order continues below.

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