PRAKASH DARJI,AHMEDABAD vs. THE ITO, WARD-1(3)(1), AHMEDABAD

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ITA 1741/AHD/2025Status: DisposedITAT Ahmedabad18 December 2025AY 2022-23Bench: 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. Before us, 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, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Ld.CIT(A) for de novo3 pages

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Facts

The assessee appealed against the CIT(A)'s order for AY 2022-23, which confirmed an addition of Rs. 93,91,500/- related to an unexplained cash payment. The CIT(A) had dismissed the assessee's appeal due to the failure to furnish explanations despite multiple opportunities.

Held

The Tribunal set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for de novo adjudication. The assessee is directed to submit all relevant bank statements/evidence/documents and comply with notices without seeking any unnecessary adjournments.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal and confirming the addition of Rs. 93,91,500/- due to the assessee's non-submission of details, and whether the matter should be remanded for a fresh adjudication.

Sections Cited

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

For Appellant: Shri Mehul K Patel, AR

For Respondent: Shri Abhijit, Sr. DR

Hearing: 16.12.2025Pronounced: 18.12.2025

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

This appeal is filed by the Assessee against the appellate order dated 24.07.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2022-23. The assessee has raised the following grounds of appeal:

2.1.

That on facts, and in law, the learned CIT(A) NFAC has grievously erred in dismissing of appeal and confirming the assessment order with addition of Rs.93,91,500/-

Having regard to the facts and circumstances of the case of your appellant, the relief claimed in Ground No.1 is allowed. Asst. Year : 2022-23 - 2–

Your appellant craves leave to add/alter or amend any of the grounds till the appeal is finally heard and decided.

On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing on 01.01.2025, 04.04.2025, 20.05.2025, 24.06.2025 & 10.07.2025 to furnish details, clarifications, and explanations to substantiate the source of cash payment of Rs.93,91,500/-. However, despite being granted multiple opportunities, the assessee 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. Before us, 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, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Ld.CIT(A) for de novo adjudication. The assessee shall submit all the relevant bank statement/evidence/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.