KAMAL JAYANTILAL ZAVERI L/H OF JAYANTILAL RATILAL ZAVERI,SURAT vs. ITO, WARD-1(3)(7), SURAT

ITA 570/SRT/2025Status: DisposedITAT Surat20 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that both the CIT(A) and the AO passed orders without properly considering the assessee's submissions and replies. Therefore, the matter was remanded back to the AO for proper adjudication.

What were the facts?

The Assessing Officer made additions of Rs. 36,00,000/- on account of unexplained cash deposits and Rs. 1,57,83,666/- on account of other unexplained credit entries in the assessee's bank account. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the additions made by the AO on account of unexplained cash deposits and credit entries were justified, and whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 69A,Section 69,Section 115BBE,Section 271AAC,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri PM Jagasheth, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 17.06.2026Pronounced: 20.08.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 06.03.2025 for the Assessment Year (in short “AY”) 2017-18. 2. The assessee has raised the following grounds of appeal:

“1. On the facts and in the circumstances of the case as well as the law on the subject. the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs.36,00,000/- on account of cash deposited in bank account as alleged unexplained money u/s.69A of the 1.T.Act,

The order continues below.

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