DHAVAL DILIPKUMAR THAKKAR LEGAL HEIR OF LATE DILIPKUMAR AMRUTLAL THAKKAR,KHEDA vs. THE INCOME TAX OFFICER, WARD-1 NADIAD FORMERLY WARD-2, NADIAD
In the result, the appeal filed by the assessee is allowed
ITA 787/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18
Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 787/Ahd/2023 िनधा"रण वष"/Assessment Year: 2017-18 Dhaval Dilipkumar Thakkar, बनाम Income Tax Officer, L/H Of Late Shri Dilipkumar Ward-1, Nadiad Vs. Amrutlal Thakkar, (Formerly Ito, Ward-2, At Narsanda, Gujarat-388120 Nadiad) Pan : Akxpt 6003 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Hemant Suthar, Ar िनधा"रती की ओर से / Assessee By : Shri Hrishikesh Hemant Patki, Sr Dr ""थ" की ओर से / Revenue By: सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश/O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.09.2023 Pertaining To Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Read As Follows :- “1. The Ld. A.O. Has Erred In Law & In Facts In Issuing Order U/S 143(3) In The Name Of Dead Person. The Notice So Issued Is Illegal/And Invalid In Law. The Order Passed Consequent To Such Illegal/Invalid Notice Is Prayed To Be Quashed. 2. Without Prejudice To The Other Grounds, National Faceless Appeal Centre (Nfac) Has Erred In Law & In Facts In Confirming The Action Of The Ld. A.O. Making Addition Of Cash Deposited Of Rs. 13,00,000/- During Demonetization Period. Thus, The Action Of The Ld. Cit(A) Is Bad In Law & Therefore The Appeal Of The Appellant Be Allowed.”
For Appellant: Shri Hrishikesh Hemant Patki, Sr DR
Section 143(3)Section 159Section 159(2)Section 250
u/s 143(3) of the Act, an addition of Rs.15,00,000/- was made to the income of the assessee on account of cash found deposited in the bank account of the assessee during demonetization period remaining unexplained, which was confirmed by the ld. CIT(A) - though restricted to Rs.13 lakhs only giving credit of deposit of Rs.2 lakhs
