JIGAR PATEL,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

ITA 604/AHD/2025Status: DisposedITAT Ahmedabad06 October 2026AY 2018-19Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation for the tripling of agricultural income and reduction in expenses was not reasonable or logical, agreeing with the lower authorities.

What were the facts?

The assessee reported agricultural income of Rs.75,54,376/-, a significant increase from the previous year, and the case was selected for scrutiny. The AO treated a portion of this income as unexplained cash credit.

What were the issues?

Whether the substantial increase in agricultural income and reduction in expenses were justified, and if the addition made by the AO and confirmed by the CIT(A) under Section 68 was valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI T.R. SENTHIL KUMAR

For Respondent: Shri B.P Srivastava, Sr DR
Hearing: 02.06.2025Pronounced: 26.06.2025

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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This appeal is filed by the Assessee against the appellate order dated 04.03.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the following ground of appeal:

1.

The Learned CIT(A) erred in law and on facts in confirming addition of Rs.49,55,101/- made by the learned ITO (Assessment Unit) as unexplained cash credit u/s.68 of the Act. The Addition confirmed by the learned CIT(A) NFAC deserves to be deleted. The same be deleted now.

2.

The Learned CIT(A) has erred in properly appreciating the facts, various submissions,

The order continues below.

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