CHANDRAKANT PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

ITA 1468/AHD/2025Status: DisposedITAT Ahmedabad25 February 2026AY 2011-12Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal observed that the assessee consistently failed to appear for hearings and did not furnish any relevant materials, evidences, or a paper book to substantiate the grounds of appeal. Therefore, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee, Chandrakant Patel, purchased various pieces of land in AY 2011-12 but did not file a Return of Income. Consequently, a notice under section 148 was issued for escapement of income. The Assessing Officer made substantial additions to the assessee's income, including amounts received as a confirming party in land sales, interest income, and unexplained share transactions, which were upheld by the CIT(A) due to lack of evidence.

What were the issues?

Whether the Commissioner of Income Tax (Appeals) erred in upholding the additions made by the Assessing Officer concerning income from acting as a confirming party, interest income, and unexplained share transactions; and whether the assessee had provided sufficient evidence to challenge these additions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 271(1)(c),Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the Assessee as against the appellate order dated 11-06-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. I.T.A No. 1468/Ahd/2025 A.Y. 2011-12 2 “No such pe

The order continues below.

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