UDAYBHAI DE vs. HIBHAI SOLANKI,AHMEDABADVS.THE ITO, WARD-1(1)(3), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER
आयकर अपील सं./I.T.A. No. 1577/Ahd/2025
(िनधा[रण वष[ / Assessment Year : 2020-21)
Udaybhai Devshibhai
Solanki
25, Saurashtra Society, Ellis
Bridge, Ambawadi,
Ahmedabad, Gujarat –
380006
बनाम/
Vs.
Income Tax Officer
Ward 1(1)(3), Ahmedabad
Öथायीलेखासं./जीआइआरसं./PAN/GIR No. : ABTPS0191E
(Appellant)
..
(Respondent)
अपीलाथȸ ओर से /Appellant by :
Shri Mahesh Chhajed, AR
Ĥ×यथȸ कȧ ओर से/Respondent by :
Shri Rajiv Garg, Sr.DR
Date of Hearing
29/09/2025
Date of Pronouncement
08/10/2025
(आदेश)/ORDER
PER ANNAPURNA GUPTA, AM:
The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals),
(hereinafter referred to as “CIT(A)”), National Faceless Appeal
Centre
(hereinafter referred to as “NFAC”),
Delhi dated
22.07.2025 passed under Section 250 of the Income Tax Act, 1961
(hereinafter referred to as the “Act”) and relates to Assessment
Year (A.Y.) 2020-21. ITA No. 1577/Ahd/2025 [Udaybhai
Devshibhai Solanki vs. ITO] A.Y. 2020-21 - 2 –
2. The grounds of appeal raised by the assessee are as under:
“1. The order passed by the Ld. CIT (A) is against law, equity &
justice.
The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the Notice issued U/S 148 of the Act is void, illegal & without juri iction.
The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the addition made without providing any documents/statements on which reliance has been placed.
The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as opportunity of cross-examination has not been provided.
The Ld. CIT(A) has erred in law and on facts in upholding the addition made U/S 69 of the Act by the Ld. A.O. of Rs. 17,60,511/- as unexplained investment.
The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.”
At the outset itself, Ld. Counsel for the assessee pointed out that the order passed by the Ld. CIT(A) is ex parte. He admitted before us that he was the Counsel for the assessee before the Ld. CIT(A) also and he stated that due to his illness, being admitted in the Hospital for a heart surgery, he was unable to attend the proceedings before the Ld. CIT(A). He pleaded, therefore, that the matter be restored back to the Ld. CIT(A) for re-consideration.
ITA No. 1577/Ahd/2025 [Udaybhai
Devshibhai Solanki vs. ITO] A.Y. 2020-21 - 3 –
4. Considering the admission made by the Ld. Counsel for the assessee before us, we consider it fit to restore the appeal back to the file of the Ld. CIT(A) directing him to give adequate opportunity of hearing to the assessee before passing the appellate order.
In the result, appeal filed by the assessee is allowed for statistical purposes.
This Order pronounced on 08/10/2025 (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER
Ahmedabad; Dated 08/10/2025
S. K. SINHAआदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to :
अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.