ATULKUMAR ARVINDBHAI PATEL,PETLAD vs. THE INCOME TAX OFFICER,WARD-1(3)(1),, PETLAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before: Shri TR Senthil Kumar, Judicial Member
And Shri Narendra Prasad Sinha, Accountant Member
Atulkumar Arvindbhai
Patel, NavapuraShekkdi,
Near Milk Dairy, Near
Bhagyoday Rice Mill
Petlad,
Petlad-388450
PAN: AKVPP5063H
(Appellant)
Vs
The ITO,
Ward-1(3)(1),
Petlad
(Respondent)
Assessee by: Shri BT Thakkar, A.R.
Revenue by: Shri Rignesh Das, Sr. D.R.
Date of hearing
: 25-11-2024
Date of pronouncement
: 07-02-2025
आदेश/ORDER
PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the ex-prate appellate order dated 22-06-2023 passed by the Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre, Delhi arising out of the ex-parte re-assessment order passed u/s. 144
r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2011-12. Assessment Year 2011-12
I.T.A No. 193/Ahd/2024 A.Y. 2011-12 Page No.
35, assessee mentioned email address is “sukhadia88@yahoo.in” his tax practioner but the ld. CIT(A) wrongly sent email notices to “ajaykumardalwadi@yahoo.com”.
Thus, the assessee was not aware of hearing notices issued by ld.
CIT(A) which resulted in passing ex-parte order. When assessee returned India in Jan, 2024, and on verification with the ITP and CPC portals, he found that ex-parte appellate order passed on 22-
06-2023, thereby filed the appeal with a delay of 168 days and requested to condone delay. The ld. Sr. D.R. Shri Rignesh Das, appearing for the Revenue has no objection in condoning the delay.
Thus, the delay of 168 days in filing the appeal is hereby condoned.
On merits of the case, the assessee has not explained the cash deposits and credit card expenses amounting to Rs. 50,35,332/-, therefore, the same were added as undisclosed income of the assessee and demanded the tax thereon. Before us, the assessee filed a paper book containing statement of cash deposits in bank account, details of credit card repayments and other details. Therefore, in the interest of justice, we deem it fit to set aside the matter back to the file of juri ictional Assessing Officer by imposing a cost of Rs. 5000/- (Rs. Five Thousand Only) payable by the assessee within 15 days from the receipt of this order to the Income Tax Department. On compliance of the above
I.T.A No. 193/Ahd/2024 A.Y. 2011-12 Page No.
Order pronounced in the open court on 07-02-2025 (NARENDRA PRASAD SINHA) (TR SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 07/02/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद