VINODBHAI CHATURBHAI VANKAR,VADODARA vs. ASSESSMENT UNIT, IT DEPARTMENT ,THE ITO, WARD-1(2)(1), VADODARA

(Assessment Year: 2019-20) Vinodbhai Chaturbhai Vankar, Vs. Assessment Unit, Income Tax 1724, Ambedkarnagar, Bhayli, Department through Income Tal. Vadodara, Tax Officer, Dist. Vadodara-391410 Ward-1(2)(1), Vadodara [PAN No.AIYPV0805A] (Appellant) .. (Respondent) Appellant by : Shri Manish J Shah & Shri Rushih Patel, ARs Respondent by: Shri B. P. Makwana, Sr. DR 17.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 13.03.2025 passed for A.Y. 2019-20.

2. The assessee has raised the following grounds of appeal:

“1. The ld. CIT(Appeals) erred in law and on facts of the case, in not condoning the delay in filing appeal before him.

Vinodbhai Chaturbhai Vankar vs. ITO Asst.Year –2019-20 - 2– 3. The Assessing Officer made addition of Rs. 2,12,750/- being the cash deposits in the bank account of the assessee which remained unexplained. Before us, the Counsel for the asessee submitted Form 26AS as well as the bank statement held with Bank of Baroda, to demonstrate that the actual cash deposits in the bank account of the assesee were only to the tune of Rs. 1,05,000/-. On going through the supporting evidences submitted by the assessee, we are of the view that the Assessing Officer has made addition of an amount which is beyond the actual cash deposits made by the assessee in the said bank account. Accordingly, we are of the view that the additions made by the Assessing Officer is liable to be deleted.