NAYANABEN PARESHBHAI JAMNAPARA,AHMEDABAD vs. WARD 4(2)(3), AHMEDABAD, AHMEDABAD

THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH

Before Shri Sanjay Garg, Judicial Member

Nayanaben
Pareshbhai
Jamnapara, 53 Gajraj
Society, Opp Mahadev
Mandir Chandlodia,
Ahmedabad-382481
PAN: AWXPJ8676J
(Appellant)

Vs
The Income Tax
Officer,
Ward-4(2)(3),
Ahmedabad
(Respondent)

Assessee by: Shri Vivek Chavda, A.R.
Revenue by: Shri Ashok Kumar Suthar, Sr. D.R.

Date of hearing
: 04-03-2025
Date of pronouncement
: 20-03-2025

आदेश/ORDER
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax
(Appeal)/National
Faceless
Appeal
Centre
(NFAC),
Delhi
[hereinafter referred to as “CIT(A)’] dated 25.11.2024 arising from the order passed u/s. 147 r.w.s. 144 of the Income Tax Act,
1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18. Assessment Year 2017-18

I.T.A No. 2094/Ahd/2024 A.Y. 2017-18 Page No.
23,43,000/- alleging that the assessee has purchased a flat from a builder and the assessee could not explain source of the investment. The ld. counsel for the assessee has submitted that in fact the Assessing Officer had alleged that the assessee had paid 17,00,000/- for the purchase of flat through cheque and the remaining amount of Rs. 6,43,000/- has been paid in cash. The ld. counsel in this respect has submitted that the assessee has not paid any amount of Rs.
6,43,000/- as alleged by the Assessing Officer. That the amount of Rs. 17,00,000/- has been paid out of the disclosed source of income of the assessee. The ld. counsel has further submitted that impugned assessment order of the Assessing
Officer as well as impugned order of the CIT(A) is ex-parte order. The ld. counsel has submitted that the assessee may be given an opportunity to present his case before the Assessing Officer. Considering the above submissions, the impugned order of the CIT(A) is set aside and the matter is restored back to the file of Assessing Officer on this issue.
Needless to say, the Assessing Officer will provide proper opportunity to the assessee to present his case and thereafter to decide the issue afresh in accordance with law.

I.T.A No. 2094/Ahd/2024 A.Y. 2017-18 Page No.
Order pronounced in the open court on 20-03-2025 (SANJAY GARG)

JUDICIAL MEMBER

Ahmedabad : Dated 20/03/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee

उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद