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Facts
The assessee failed to provide necessary details and explanations regarding unexplained money to the CIT(A) despite multiple opportunities. Consequently, the CIT(A) upheld the Assessing Officer's action and dismissed the assessee's appeal.
Held
The Tribunal, in the interest of justice, set aside the matter to the CIT(A) for de novo adjudication, allowing the assessee to submit all relevant documents and comply with notices without adjournment.
Key Issues
Whether the assessee was granted sufficient opportunities to present evidence, and whether the case should be remanded for fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: 2012-13) Bharatbhai Jayantilal Thakkar, Income Tax Officer, Vs. Flat No.C-806, Ward-1(3)(1), Shikha Apt. Samarth Park, Surat. Nr.Bhulka Bhawan School, Adajan Road, Surat-395003. [PAN : AAWPT9641 G] (Appellant) .. (Respondent) Appellant by : Shri Suresh K Kabra, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
The captioned appeal has been filed by the Assessee against the order dated 22.08.2023 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2012-13.
On perusal of the records, it is observed that the assessee was afforded several opportunities of hearing on 06.01.2021, 18.07.2022, 27.07.2022, 11.08.2022, 29.08.2022, 08.09.2022 & 28.07.2023 to furnish details, clarifications, and explanations to substantiate the source of unexplained money. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, Asst. Year : 2012-13 - 2– the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the matter to the file of the Ld.CIT(A) for de novo adjudication. The assessee shall submit all the relevant bank statement/evidence/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 22.01.2026.