DINABEN BHARAT RAMI L/R OF LATE BHARAT VASANTBHAI RAMI,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

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ITA 1272/AHD/2025Status: DisposedITAT Ahmedabad13 October 2025AY 2017-18Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee repeatedly failed to submit necessary documents to substantiate the source of cash deposits. In the interest of justice, the Tribunal set aside the CIT(A)'s order and restored the matter to the AO for de novo assessment.

What were the facts?

The assessee's appeal was against an order upholding an addition of Rs. 30,71,000/- (cash deposits and bank credits) as unexplained income for AY 2017-18. The assessee failed to provide details/explanations to the AO and CIT(A) despite multiple opportunities.

What were the issues?

Whether the CIT(A) erred in upholding the addition of unexplained cash deposits and bank credits without appreciating the assessee's circumstances and failure to comply with notices.

Which sections of the Income-tax Act were involved?

Section 250,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri S N Divetia, AR
For Respondent: Shri Sudhakar Verma, Sr. DR
Hearing: 08.10.2025Pronounced: 13.10.2025

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 24.05.2024 passed by the Commissioner of Income Tax (Appeals) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

2.

The assessee has raised the following grounds of appeals:

1.1 The order passed by U/s.250 passed on 25.04.2024 for A.Y. 2017-18 by NFAC, CIT(A)], Delhi (for short CIT(A)" upholding the addition aggregating to Rs.30,71,000/- consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Asst. Year : 2017-19 - 2– Gheekanta Branch, Ahmedabad made by A.O. is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(A), has grievously erred in law and or on facts in not appreciating that there could not be compliance to the notices claimed to be issued because the deceased asessee's wife and son were residing at Australia in the relevant period and the house was remaining locked. Thus, there was a sufficient cause for failure to comply with the notices claimed to be issued by NFAC. 3.1 The Id.CIT(A) has grievously erred in law and or on facts in upholding addition aggregating to Rs.30,71,000/- consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Gheekanta Branch, Ahmedabad made by A.O. as unexplained income u/s.69A. 3.2 That the in the facts and circumstances of the Id. CIT(A), ought not to have upheld the addition aggregating to Rs.30,71,000/-consisting of cash deposit of Rs. 18,77,000/- and credits of Rs. 11,94,000/- in bank account No. 9113 with Nutan Nagrik Sahkari Bank, Gheekanta Branch, Ahmedabad made by A.O. It is, therefore, prayed that the addition aggregating to Rs.30,71,000/- upheld by the CIT(A) may kindly be deleted.

3.

On perusal of the record, we find that the assessee was granted five opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite several notices issued by the Ld. CIT(A), the assessee failed to submit any submissions or supporting documents. Consequently, the Ld. CIT(A) upheld the action of the Assessing Officer and dismissed the appeal. We also find that the assessee even failed to submit any details/supporting evidence to prove the source of the cash deposit before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to Asst. Year : 2017-19 - 3– the file of the Assessing Officer for de novo assessment, after affording an opportunity of being heard to the assessee.The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 13.10.2025.

Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 13.10.2025 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 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

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