LAXMANJI JAVANJI DODIYA,ANAND vs. THE ITO, WARD-1, ANAND

ITA 593/AHD/2025Status: DisposedITAT Ahmedabad26 September 2025AY 2022-23Bench: the First Appellate Authority which was decided by the Ld. CIT(A) vide the impugned order and the appeal of the assessee was dismissed.5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(A) had provided opportunities but dismissed the appeal without merit examination. Considering the assessee's arguments regarding an opening cash balance and non-confrontation of the Verification Unit report, and with no objection from the Sr. DR, the Tribunal set aside the matter to the CIT(A) for fresh adjudication, allowing the assessee another opportunity to provide evidence.

What were the facts?

The assessee filed an ITR for AY 2022-23 claiming a Section 54F deduction. The AO, during scrutiny, made additions of Rs. 9,00,000/- for unexplained cash deposits and Rs. 3,81,200/- for deemed rent from vacant properties based on a Verification Unit report, completing the assessment under Section 144. The CIT(A) subsequently dismissed the assessee's appeal without examining the merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without examining the merits of additions, particularly regarding unexplained cash under Section 68 (considering opening cash balance) and deemed rental income under Section 23(1)(c) (without confronting the assessee with the Verification Unit report).

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 54F,Section 24,Section 68,Section 23(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri B. T. Thakkar, CA
For Respondent: Ms. Urvashi Mandhan, Sr. DR
Hearing: 02.09.2025Pronounced: 26.09.2025

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”) dated 27.02.2025 for the Assessment Year (A.Y.) 2022-23 in the proceedings under Section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The brief facts of the case are that the assessee had filed his return of income for the A.Y. 2022-23 on 31.07.2022 declaring income of Rs.5,41,900/- and agricultural income of Rs.2,89,770/-. The case was selected for scrutiny to verify the deduction claimed under Section 5

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →