DHARA AMIT KUKADIA,BHAVNAGAR vs. INCOME TAX OFFICER, WARD 1(1), BHAVNAGAR, BHAVNAGAR

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ITA 2216/AHD/2025Status: DisposedITAT Ahmedabad12 June 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was non-compliant and failed to furnish requisite details. Therefore, the matter was remanded to the CIT(A) for fresh adjudication, allowing the assessee to submit all relevant documents.

What were the facts?

The assessee failed to provide necessary details and explanations regarding unexplained cash credits despite multiple opportunities before the CIT(A). The CIT(A) upheld the Assessing Officer's order based on available material.

What were the issues?

Whether the CIT(A) erred in upholding the assessment order without considering the assessee's submissions and for additions made on grounds other than those for which the case was selected for scrutiny or proposed in the show cause notice.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE- & SHRI RAHUL CHAUDHARY

For Appellant: Ms Hetvi Shah, AR
For Respondent: Shri Ravindra, Sr. DR
Hearing: 10.06.2026Pronounced: 12.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2216/Ahd/2025 (Assessment Year: 2022-23) Dhara Amit Kukadia, The Income Tax Officer, Vs. Plot No.1003/B Chitrakut, Ward-1(1), Opp. Sai Baba MandirMeghani Bhavnagar. Circle, Bhavnagar-364001. Gujarat.

[PAN :DZUPK8501 A] (Appellant) .. (Respondent) Appellant by : Ms Hetvi Shah, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 10.06.2026 Date of Pronouncement 12.06.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 22.09.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2022-23.

2.

The assessee has raised the following grounds of appeal:

1.

The order passed by the Ld. CIT (A) is against law, equity & justice.

ITA No. 2216/Ahd/2025 Asst. Year : 2022-23 - 2– 2. The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by Ld. A.O. as the same is passed without considering submission made by the appellant.

3.

The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the addition made for reason other than for which case was selected for Scrutiny under CASS.

4.

The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as addition made on the variation other than proposed in the Show Cause Notice.

5.

The Ld. CIT(A) has erred in law and on facts in upholding the addition made U/S 68 of the Act by the Ld. A.O. of Rs.56,42,604/- as unexplained cash credit.

6.

The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal 5. On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing on 30.07.2024, 20.09.2024, 21,10.2024, 10.06.2025 and 29.07.2025 to furnish details, clarifications and explanations to substantiate the source of unexplained cash credits. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee. The Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all

ITA No. 2216/Ahd/2025 Asst. Year : 2022-23 - 3– relevant bank statements/documents/evidences before the Ld. CIT(A) and shall comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 12.06.2026.

Sd/- Sd/- (RAHUL CHAUDHARY) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 12.06.2026 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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