KALPESHKUMAR JAYANTILAL PATEL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & MS SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: 2017-18) Kalpeshkumar Jayantilal Patel, Vs. The Income Tax E-13, Ramkrishna Market, Officer, Mal Godown, Ward-1, Mehsana-384002. Mehsana. [PAN No.ALHPP9324N] (Appellant) .. (Respondent) Appellant by : Shri Anil Kshatriya, AR Respondent by: Adjournment Application Date of Hearing 11.03.2025 Date of Pronouncement 13.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT:

The captioned appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Appeal Centre vide order dated 21.11.2024 passed for the Assessment Year 2017-18, involving quantum appeal and levy of penalty.

(1. On the facts and circumstances of the case and in law, the Order so passed by the Ld. CIT(A) NFAC is bad in law, illegal, invalid as passed without assuming a valid jurisdiction, besides -75/Ahd/2025 Asst.Year –2017-18 - 2– being in violation of the principle of natural justices & equity, as having being passed arbitrarily.

2. On the facts and circumstances of the case and in law, the Ld. CIT(A) NFAC has grossly erred in outrightly dismissing the appeal without adjudicating the appeal on its own merits; as such liable to be quashed and set aside.

3. On the facts and circumstances of the case and in law, the Ld. CIT(A) has further erred in denying justice, without any justification and thereby further erred in sustaining addition of Rs.13,10,000/- representing unexplained cash u/s.69A of the Act so made by the A.O.