SHAMALJI BHAGAVANJI MALI,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

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ITA 30/AHD/2025Status: DisposedITAT Ahmedabad12 March 2025AY 2017-18Bench: DR.BRR KUMAR (Vice President), Ms. SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal on technical grounds without adjudicating the primary issues. Therefore, in the interest of justice, the matter was remanded back to the CIT(A) for a fresh assessment (de-novo).

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal as defective for non-furnishing of documents and confirmed an addition of Rs. 53,37,265/- on account of unexplained cash deposit. The assessee requested an opportunity to provide all necessary details.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as defective without adjudicating the merits of the addition made by the AO, and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR.BRR KUMAR & Ms. SUCHITRA KAMBLE

For Appellant: Shri Darshan B Gandhi, A.R
For Respondent: Shri B.P Srivastava, Sr. DR
Hearing: 10.03.2025Pronounced: 12.03.2025

आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु�(अपील) / The CIT(A)- 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, 5. Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

1.

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