DIPIKABEN DEVENDRAKUMAR SHAH,AHMEDABAD vs. THE ITO, WARD-4(2)(1), AHMEDABAD
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI T.R. SENTHIL KUMAR
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
These two appeals have been filed by the Assessee—one challenging the quantum assessment proceedings u/s 144, and the other challenging the penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961 ("the Act"). Both impugned orders were passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi
("CIT(A)"), under Section 250 of the Act, dated 19.06.2024, for the Assessment Year (AY) 2011-12. 2. The assessee has taken following grounds of appeal:-
“ITA No. 1496/Ahd/2024
1. The order passed by lower authorities is bad in law and required to be quashed.
The reopening of assessment u/s 148 of the Act is bad in law and required to be quashed.
Ld. NFAC erred in law and on facts in confirming addition of Rs. 15,10,676/-u/s 69A of the Act ignoring submission of the appellant.
ITA No. 1496 & 1497/Ahd /2024
Dipikaben Devendrakumar Shah
Asst. Year : 2011-12
- 2–
4. Ld. NFAC ought to have consider the fact that FDR of Rs. 9,10,676/- was made from cash deposit of Rs. 6,00,000/- and accordingly, total addition would tantamount addition to double addition.
Ld. NFAC ought to have estimated certain percentage of profit rather than making addition of entire credit as appellant is doing gruh udyog activity. The Ld. NFAC erred in law and on facts in confirming penalty of Rs.3,13,330/- u/s 271(1)(c) ignoring submission of the appellant.”
In this case, an ex-parte order has been passed by the Assessing Officer. The Ld. CIT(A) summarily affirmed the addition made by the Assessing Officer.
Before us, it was submitted by the Ld. AR that the assessee has cash deposits as well as cash withdrawals which has not been considered by the Assessing Officer owning to assessee’s non-compliance before the Assessing Officer and prayed that, given an opportunity, due compliance would be made about the cash deposits and cash withdrawals before the Assessing Officer. Since the matter needs to be examined at primary level, the matter is being remanded to the Assessing Officer to pass an order de novo after examining the bank account in totality.
In the result, the appeals of the assessee are allowed for statistical purposes.
The order is pronounced in the open Court on 30.04.2025 (T.R. SENTHIL KUMAR)
VICE-PRESIDENT
Ahmedabad; Dated 30/04/2025
btk
ITA No. 1496 & 1497/Ahd /2024
Dipikaben Devendrakumar Shah
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. संबंिधतआयकरआयु / Concerned CIT
4. आयकरआयु(अपील) / The CIT(A)-
5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad
6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.