DINESHBHAI BABUBHAI PATEL,ANAND vs. THE ITO, WARD-1(3)(2), PETLAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ एस.एम.सी’, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
ी संजय गग , ाियक सद के सम!।
Before Shri Sanjay Garg, Judicial Member
आयकर अपील सं /ITA No.1/Ahd/2026
िनधारण वष /Assessment Year : 2012-13
Dineshbhai Babubhai Patel
Shiyo Chowk
Nr. Ayodhyapuri Society
Dharmaj-Petlad, ]
Anand – 388 430
(Gujarat)
बनाम/
v/s.
The ITO
Ward-1(3)(2)
Petlad – 365 068
थायी लेखा सं./PAN: BDLPP 5674 C
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Pramesh B. Doshi, AR
Revenue by :
Shri Suresh Chand Meena, Sr.DR
सुनवाई की तारीख/Date of Hearing : 17/02/2026
घोषणा की तारीख /Date of Pronouncement: 12/03/2026
आदेश/O R D E R
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated
06/05/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2012-13. 2. The assessee, in this appeal, is aggrieved against the action of the lower authorities in making/confirming the addition of Rs.10,00,000/- found deposited in the bank/FDR.
Asst. Year : 2012-13
The lower authorities have made/confirmed the impugned addition holding that the assessee could not demonstrate the source of the aforesaid deposits.
Before this Tribunal, the Ld. AR of the assessee has demonstrated that the aforesaid deposits/FDR of Rs.10 lakhs made on 16/01/2012 was out of the closure proceeds of another FDR, which was closed on 13/01/2012 and the proceeds of the same was reinvested in another FDR dated 16/01/2012. 5. The Ld. DR could not rebut the aforesaid factual aspect on the file. In view of this, the impugned addition is not sustainable, the same is ordered to be deleted.
In the result, the appeal of the assessee stands allowed.
Order pronounced in the Open Court on 12 /03/2026. ( Sanjay Garg )
Judicial Member
अहमदाबाद/Ahmedabad, िदनांक/Dated 12/03/2026
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.