VIBHUTI KRUNAL PATEL,SABARMATI vs. ITO WARD 2(1)(2) AHMEDABAD, VEJALPUR

ITA 1369/AHD/2024Status: DisposedITAT Ahmedabad11 March 2026AY 2015-16Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for de novo adjudication, directing necessary inquiry and verification of documentary evidence. The assessee is to provide all relevant documents. The appeal is allowed for statistical purposes.

What were the facts?

The assessee did not file the return of income for AY 2015-16. The AO received information regarding bogus accommodation entries and fictitious loans. The AO reopened the case under Section 147 and made additions amounting to Rs. 2,69,67,981/- for unexplained income.

What were the issues?

Whether the reopening under Section 147 was justified based on information from the investigation wing and if the additions were made without proper inquiry. Whether the CIT(A) erred in dismissing the appeal ex parte.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69A,Section 144,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI TR SENTHIL KUMAR

For Appellant: Shri Vivek Chavda, AR
For Respondent: Shri Abhijit, Sr. DR
Hearing: 09.03.2026Pronounced: 11.03.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 15.05.2024 relevant to the Assessment Year 2015-16. 2. The assessee has raised the following grounds of appeal:

1.

1 The appellant is an Individual and mainly earning income from other sources & Capital gains. She had filed not filed his return of income as his income was below taxable limits. Asst. Year : 2015-16 - 2–

1.

2 The brief facts are that the AO received information from the investigation wing that a syndicate of Shri Naresh Jain was providing bogus ac

The order continues below.

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