BHUPENDRALAL SANMUKHLAL PATEL,ANKLESHWAR vs. INCOME TAX OFFICER, WARD 2(1), BHARUCH, BHARUCH

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ITA 546/SRT/2025Status: DisposedITAT Surat03 February 2026AY 2013-14Bench: DR. B.R.R. KUMAR (Vice President), MS. SUCHITRA KAMBLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the details and submissions filed by the assessee were not properly considered by the lower authorities. Therefore, the matter was remanded back to the AO for proper adjudication of the issues on merits.

What were the facts?

The assessee sold an immoveable property for Rs. 34,69,388/-. The Assessing Officer (AO) reopened the assessment under section 147 and made an addition of Rs. 39,69,388/- as undisclosed income due to lack of details from the assessee. The assessee contended that details were provided but not considered by the AO and CIT(A).

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the assessee's submissions were properly considered by the AO and CIT(A) before making additions.

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, SURAT “SMC” BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE

For Appellant: Shri Abbas Gulamhusainwala, A.R
For Respondent: Shri Ashish Kumar, Sr. D.R
Hearing: 22.01.2026Pronounced: 03.02.2026

(Assessment Year:2013-14) Bhupendra Sanmukhlal The ITO, Patel, Parikh Falia Chauta Vs. Ward-2(1), Bazar, Ankleshwar, Bharuch Bharuch, Ankleshwar PAN : AEBPP3652C (Appellant) (Respondent) .. Appellant by : Shri Abbas Gulamhusainwala, A.R. Respondent by: Shri Ashish Kumar, Sr. D.R. Date of Hearing 22.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

This is an appeal filed against the order dated 20-02-2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2013-14.

2.

Delay condoned.

3.

As per the information, the assessee entered into sale transaction of immoveable property for a consideration of Rs. 34,69,388/- vide registered sale deed dated 07-04-2012 during the year 2013. The A.O. reopened assessment proceedings u/s. 147 of the Act. Since the assessee has not given any details before the A.O., the A.O. made addition of Rs. 39,69,388/- as undisclosed income. The ld. A.R. submitted that the assessee could not file the details before the A.O. as well as before the ld. Bhupendralal Sanmukhlal Patel Vs. ITO Asst.Year :2013-14 - 2– CIT(A), the matter may be remanded back to the file of the A.O. for verification of the details. The ld. A.R. submitted that the assessee has given the reply to the statutory notices from time to time to the A.O. but the same was not considered by the A.O. The CIT(A) also not adjudicated the issues. Hence, after going through the records, it appears that the assessee has filed the details and the submissions before the A.O. which was not considered by both the authorities. Therefore, we held that the matter may be remanded back to the file of the A.O. for proper adjudicate of the issues on merits.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. Order is pronounced in the open Court on 03.02.2026-

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