YAJUVENDRA ARJUNBHAI DODIYA,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
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Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member
आयकर अपील सं /ITA No.428/Ahd/2025
िनधारण वष /Assessment Year : 2018-19
Yajuvendra Arjunbhai Dodiya
34, Parimal Park, IOCL
Colony Road
Ahmedabad – 382 150
बनाम/
v/s.
The ITO
Ward-3(3)(5)
Ahmedabad – 380 051
थायी लेखा सं./PAN: AGAPD 6830 B
(अपीलाथ)/ Appellant)
(*+ यथ)/ Respondent)
Assessee by :
Shri Rohan Thakkar, CA
Revenue by :
Shri Ravindra, Sr.DR
सुनवाई की तारीख/Date of Hearing : 28/08/2025
घोषणा की तारीख /Date of Pronouncement: 04/09/2025
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), National Faceless
Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated
28/12/2024 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-2019. 2. The assessee, in this appeal, has agitated against the action of the Ld.CIT(A) in confirming the addition made by the Assessing Officer (AO) of Rs.39,95,720/- being the amount of commission received by the assessee from Tirth Agro Technology Pvt.Ltd. as reflected in Form 26-AS. The AO further
Asst. Year : 2018-19
noted that the assessee in his return filed u/s.139(1) of the Act had shown the total income of Rs.23,92,060/-. He was of the view that prima facie the aforesaid commission income was not added by the assessee in the return of income. He, therefore, reopened the assessment u/s.147 of the Act. The assessee, however, for certain reasons, could not participate in the assessment proceedings. The AO, therefore, held that the income of the assessee amounting to Rs.39,95,720/- had escaped assessment. He, accordingly, added the same to the income of the assessee as income from other sources.
The Ld.CIT(A), however, dismissed the appeal of the assessee confirming that the assessee neither had filed any return of income nor had deposited any advance tax.
Being aggrieved by the said order of the Ld.CIT(A), assessee has come in appeal before us.
The Ld.Counsel for the assessee has submitted that the Ld.CIT(A) has miserably failed to properly appreciate the facts on file. He has contended that the assessee not only had filed the return of income but had also duly disclosed the said commission income as shown in Form 26-AS. He has submitted that, in this case, there was no escapement of income. He has further submitted that since there was no taxable income of the assessee, which had escaped assessment, therefore, it was not a case of deposit of any advance tax as alleged by the Ld.CIT(A).
We have considered the rival submissions of the parties and gone through the record. Since the lower authorities have failed to properly examine the factual details as well as the contention of the assessee that the Yajuvendra Arjunbhai Dodiya vs. ITO Asst. Year : 2018-19
assessee has duly taken into account the alleged commission income and that there was no escapement of income, we, therefore, set aside the impugned order of the Ld.CIT(A) and restore the matter to the file of the AO for de novo assessment of this issue. Needless to say that the assessee will promptly participate in the assessment proceedings, furnish the necessary details and, thereafter, the AO to pass the assessment order on this issue after duly considering the submissions of the assessee.
In the result, appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the Open Court on 04/09/2025. ( Smt. Annapurna Gupta )
Accountant Member
अहमदाबाद/Ahmedabad, िदनांक/Dated 04/09/2025
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. आयकर आयु& ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय "ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद/DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स%ािपत "ित ////
सहायक पंजीकार (Asstt.