JATIN DILIPBHAI JANI,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

ITA 891/AHD/2024Status: DisposedITAT Ahmedabad27 February 2025AY 2012-13Bench: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS.SUCHITRA R. KAMBLE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee was not given a fair opportunity of hearing, violating principles of natural justice. Therefore, the matters were restored to the Assessing Officer for fresh consideration after providing due opportunity.

What were the facts?

The assessee's bank accounts had significant cash deposits that were largely unexplained. The assessment for AY 2012-13 was reopened under Section 147, while AY 2017-18 was a regular assessment. The assessee claimed to have remained unheard in both assessment and appellate proceedings.

What were the issues?

Whether the assessment proceedings were valid without issuing a Section 143(2) notice, and whether the assessee was denied a fair hearing before the AO and CIT(A) regarding unexplained cash deposits.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 143(2),Section 69A,Section 250

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & MS.SUCHITRA R. KAMBLE

Hearing: 18/12/2024Pronounced: 27/02/2025

आदेश आदेश

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The above two appeals relate to the same assessee and are against separate orders passed by the Commissioner of Income Tax(Appeal), National Faceless Appeal Centre (NFAC), Delhi of even dated i.e. 29.2.2024 under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the assessment years 2012-13 and 2017-18. 2. At the outset itself, i

The order continues below.

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