SAFALI MAHENDRAKUMAR PATEL,ANAND vs. THE ITO, WARD-4, ANAND

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ITA 488/AHD/2025Status: DisposedITAT Ahmedabad17 September 2025AY 2012-13Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the order of the Ld. CIT(A) and restored the matter for fresh adjudication. The assessee was granted one final opportunity to present their case, directing full cooperation and response to notices without adjournments.

What were the facts?

The assessee failed to file a return for AY 2012-13. The AO reopened the assessment under Section 147 after receiving information about the purchase of an immovable property. The assessee's share was Rs. 18,19,000/-, which was added as unexplained investment under Section 69 as the source was not explained.

What were the issues?

Whether the assessee should be granted a final opportunity to present their case before the CIT(A) despite previous ex-parte proceedings and non-compliance.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 69,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Respondent: Shri C. Dharani Nath, Sr DR
Hearing: 16.09.2025Pronounced: 17.09.2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 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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