What did the Tribunal hold?

The Tribunal found that the assessee failed to provide necessary documents and explanations for cash deposits. However, considering the interest of justice, the matter was remanded to the Assessing Officer for a de-novo assessment.

The assessee filed an appeal against an order that dismissed their appeal. The CIT(A) confirmed the Assessing Officer's action after the assessee failed to provide details regarding cash deposits despite multiple notices. The assessee also failed to submit supporting evidence.

What were the issues?

Whether the assessee's failure to submit details regarding cash deposits warrants a de-novo assessment, and if the appeal should be allowed for statistical purposes.

Bhupendra Chhotabhai Patel, Anand vs ITO | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Respondent: Shri Prateek Sharma, Sr. DR

Hearing: 05.08.2025Pronounced: 07.08.2025

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 05.02.2024 passed by the Commissioner of Income Tax (Appeals) Mumbai/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2011-12.

The assessee has raised the following grounds of appeals:

The Learned Addl/JCIT(Appeals) has erred in law on facts in dismissing the appeal. The same is bad in law and deleted.

2. Your appellant prays to add, amend, alter, modify or delete any grounds of appeal at the time of hearing.

Bhupendra Chhotabhai patel Vs. ITO Asst. Year : 2011-12 - 2– 3. On going through the record, we find that the notices u/s.250 were issued on 04.01.2021, 08.12.2023, 08.01.2024 & 19.01.2024, 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 the matter is remanded to the Assessing officer for conducting assessment de-novo. 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.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 07.08.2025.

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 07.08.2025 MV Bhupendra Chhotabhai patel Vs. ITO Asst. Year : 2011-12 - 3– आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 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

BHUPENDRA CHHOTABHAI PATEL,ANAND vs. THE ITO, WARD-1 (PREVIOUSLY WARD-3), ANAND

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