HARENDRA MAHENDRABHAI PATEL,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“ ,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम!।
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Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member
आयकर अपील सं /ITA No.946/Ahd/2025
िनधारण वष /Assessment Year : 2020-21
Harendra Mahendrabhai Patel
1, Krishnadham Society
Opp. Maitri Mandir Society
Gotrui Road
Vadodara 390 021
बनाम/
v/s.
The Dy.CIT
Central Circle-2
Vadodara – 390 007
थायी लेखा सं./PAN: AHCPP 3037 B
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Jigar Adhyaru, AR
Revenue by :
Shri Rignesh Das, CIT-DR
सुनवाई की तारीख/Date of Hearing : 07/08/2025
घोषणा की तारीख /Date of Pronouncement: 17/10/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-12, Ahmedabad dated 27/02/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-2021. 2. The issue raised by the assessee in this appeal is regarding confirmation of addition of Rs.3,20,000/- made by the Assessing Officer (AO) u/s.69A of the Act on account of unexplained foreign currency found at the premises of the assessee during the course of search action. The AO made
AY : 2020-21
the impugned addition of the foreign currency equal to the value of the same in Indian currency.
The Ld. Counsel for the assessee has submitted that the small amount of foreign currency found at the premises of the assessee was left out currency out of the various foreign trips made by the assessee. He, in this respect, has relied upon the passport of the assessee. He, this respect, has submitted that the assessee and his family members had gone overseas trip in the year 2010, 2015, 2017 & 2018,. He has given chart of the foreign trips of his father Late Shri Mahendrabhai Chaturbhai Patel, his brother Hemant Kumar Mahendrakumar Patel and of the assessee Hearendra Mahendrabhai Patel,which for the sake of ready reference is reproduced as under:
SR.
NO.
NAME OF COUNTRY YOU TRAVELLED
ENÎRŸ
EXIT
1
UNITED STATES OF AMERICA (USA)
03-07-2018
25-07-2018
2
UNITED STATES OF AMERICA (USA)
29-07-2018
07-08-2018
3
UNITED STATES OF AMERICA (USA)
11-08-2018
20-08-2028
4
UNITED ARAB EMIRATES (UAE)
23-02-2014
27-02-2014
5
HONG KONG
13-03-2013
16-03-2013
6
MACAU
17-03-2013
19-03-2013
7
AUSTRALIA
19-05-2012
29-05-2012
NEW ZEALAND
29-05-2012
07-06-2012
9
SOUTH AFÀICA
28-05-2014
06-06-2014
10
BHUTAN
20-06-2019
26-06-2019
11
SWITZERLAND
29-05-2015
10-06-2015
12
CANADA
07-08-2018
27-08-2018
13
KENYA
06-06-2014
11-06-2014
14
UNITED KINGDOM (UK)
27-05-2015
11-06-2015
AY : 2020-21
PATEL HEMANTKUMAR MAHENDRAKUMAR
UNITED STATEES OF AMERICAL (USA) 26-07-2018 09-08-2018 2. UNITED STATEES OF AMERICAL (USA) 12-08-2018 19-08-2018 3. UNITED STATEES OF AMERICAL (USA) 06-04-2009 23-04-20090 4. UNITED STATEES OF AMERICAL (USA) 25-04-2010 18-06-2010 5. SINGAPORE 23-10-2009 25-10-2009 6 SINGAPORE 17-05-2016 24-05-2016 7 CHINA 20-02-1014 25-02-2014 8 THAILAND 17-05-2026 25-05-2016 9 MALAYSIA 19-10-2009 23-10-2009 10 UNITED ARAB EMIRATES (UAE) 13-11-2012 18-11-2012 11. CANADA 16-05-2010 16-05-2010
PATEL MAHENDRAKUMAR HARENDRA
1
SINGAPORE
09-03-2015
06-04-2025
2
SINGAPORE
17-05-2017
24-05-2017
3
THAILAND
17-05-2016
25-05-2016
4
UNITED ARAB EMIRATES (UAE)
17-11-2017
22-11-2017
5
AUSTRALIA
10-03-2015
18-03-2015
1. The Ld. Counsel for the assessee also submitted that the children of the assessee are also residing overseas and some amount in foreign currency was also received as gift from them.
Considering the smallness of the amount and in view of the above submissions of the assessee, we do not find justification on the part of the lower authorities in making/confirming the addition of aforesaid amount of Harendra Mahendrabhai Patel vs. DCIT AY : 2020-21
Rs.3,20,000/- treating the same as unexplained income of the assessee. In view of the above, the impugned addition is not sustainable and the same is ordered to be deleted.
In the result, the appeal of the assessee stands allowed. Order pronounced in the Open Court on 17 /10/2025. (Makarand V. Mahadeokar) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 17 /10/2025
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. आयकरआयु' ) अपील ( / The CIT(A)-12, Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.