MANUBHAI HAMIRBHAI DODIYA,BOTAD vs. THE INCOME TAX OFFICER, WARD-1(10), BHAVNAGAR
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the appeal for statistical purposes, restoring the proceedings to the CIT(A). The assessee was directed to deposit Rs. 5,000/- in the Prime Minister's Relief Fund and produce the receipt before the CIT(A) to initiate fresh appellate proceedings.
What were the facts?
The assessee failed to comply with notices from the Assessing Officer and the CIT(A), leading to ex-parte orders. The assessee's counsel requested an opportunity to make due compliance before the Assessing Officer.
What were the issues?
Whether the CIT(A) erred in confirming additions and initiating penalty without providing adequate opportunities to the assessee. The primary issue was the assessee's non-compliance with notices.
Which sections of the Income-tax Act were involved?
Section 69A,Section 115BBE,Section 250,Section 144,Section 274,Section 270A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-
O R D E R This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as "CIT(A)" for short), dated 14.12.2023 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2017-18. 2. The grounds of appeal
taken by the assessee are as under:- “1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs. 11,57,000/- on account of alleged cash deposited in bank account treated as alleged unexplained money u/s.69A.rws. 115BBE of the Income Tax Act, 1961.
2. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has not offered adequate opportunities to hear the case and passed ex- parte order and hence the case may please be set aside and restored back to the CIT(A) or AO. Manubhai Hamirbhai Dodiya Vs. ITO Asst. Year : 2017-18 - 2–
3. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penalty u/s.274 rws. 270A of the Income Tax Act, 1961.
4. It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper.”
3. On going through the records before me, it is found that the assessee has failed to comply with the notices issued by the Assessing Officer which led to passing of Assessing Order u/s 144 of the Act. Further, it is also found that the assessee has absolutely failed to respond to the notices issued by the ld. CIT(A).
4. Before me, the ld. Counsel for the assessee pleaded that given an opportunity, due compliance would be made before the Assessing Officer wherein the primary default has occurred. For the proposed levy of cost of Rs.10,000/-, the ld. Counsel for the assessee pleaded that the cost proposed may be reduced to Rs.5,000/- which is found to be justifiable. The assessee shall deposit the same amount in the Prime Minister’s Relief Fund and produce the receipt of the same before the ld. CIT(A) who would initiate the appellate proceedings afresh and complete the proceedings after affording due opportunity of being heard to the assessee.
More judgments on Section 69A
- Vishal Kumar Patel(HUF), Raipur vs DCIT, Circle-1(1), RaipurITA 595/RPR/2026[2017-18]Status: Heard21 Oct 2026AY 2017-18
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
Recent GST High Court judgments
Search GST case law →- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- M/S. Rohit Medical Systems vs. Commissioner Of Delhi Goods And Services Tax And Anr.Delhi · 28 Oct 2026
- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- Shivam Kumar vs. The State Of BiharPatna · 28 Oct 2026
- M/S Rajkalpana Travels PVT. LTD. vs. Commissioner CGST, Delhi North CommissionerateDelhi · 28 Oct 2026