HARESHKUMAR HASHMUKHLAL SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1)(OLD WARD-5(2)(4)), AHMEDABAD
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYALHareshkumar Hashmukhlal Shah, C/o. MS Chhajed & Co. CA, “Kamal Shanti” Nr. Sardar Patel Statue, Ahmedabad-380014. [PAN :ALTPS3369 Q]
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 30.04.2024 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. The assessee has raised the following grounds of appeals:
The order passed by Ld.CIT(A) is against law, equity & justice.
The Ld.CIT(A) has erred in law and on facts in upholding validity of reopening of assessment though reopening of assessment is based on incorrect data. Asst. Year : 2014-15 - 2–
The Ld.CIT(A) has erred in law and on facts in upholding addition made by the Ld.AO u/s.69A of the Act of Rs.15,04,000/-
The Ld.CIT(A) has erred in law and on facts in upholding addition made by the AO u/s.69 of the Act on Rs.4,85,455/-
The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.
On going through the record, we find that the notices u/s.250 were issued on 13.01.2021, 22.02.2022, 15.12.2023, 19.02.2024, 28.03.2024 & 24.04.2024, requesting the assessee to submit certain details/clarification/ explanation regarding the source of cash deposits. Despite various notices issued by the Ld.CIT(A), the assessee failed to submit any submissions/documents. Hence, the Ld. CIT(A) confirmed the action of the Assessing Officer by dismissing the appeal of the assessee. 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 the file of Assessing officer for conducting assessment de-novo, after affording due 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. Asst. Year : 2014-15 - 3–
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 12.08.2025. (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
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Ahmedabad; Dated 12.08.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.