ASGARALI BAHDURALI BHIMANI,BHAVNAGAR vs. ITO-WARD-1(8), BHAVNAGAR, BHAVNAGAR

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ITA 673/AHD/2026Status: DisposedITAT Ahmedabad30 June 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not properly appreciated the documents and evidence submitted by the assessee. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal against the CIT(A)'s order confirming additions for unexplained expenditure was heard. The CIT(A) had dismissed the appeal without properly appreciating the documents submitted by the assessee.

What were the issues?

Whether the CIT(A) properly appreciated the evidence submitted by the assessee and whether the additions for unexplained expenditure were justified without proper verification and opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 69C,Section 115BBE,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Varis Isani, AR
For Respondent: Smt Mamta Singh, Sr. DR
Hearing: 22.06.2026Pronounced: 30.06.2026

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 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 , ,

1.

Date of dictation 08.06.2026 2. Date on which the typed draft is placed before the Dictating Member 10.06.2026 3. Other Member 11.06.2026 4. Date on which the approved draft comes to the Sr.P.S./P.S 11.06.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement 30.06.26 6. Date on which the fair order comes back to the Sr.P.S./P.S 30 .06.2026 7. Date on which the file goes to the Bench Clerk 30 .06.2026 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order……………………………………

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