BHAVESHBHAI AMULAKHBHAI SONANI,SURAT vs. DCIT, CENTRAL CIRCLLE-3, SURAT, SURAT
In the result, the grounds of appeal raised by the assessee are allowed
ITA 118/SRT/2022[2018-19]Status: DisposedITAT Surat17 Jul 2023AY 2018-19
Bench: Shri Pawan Singhआ.अ.सं./Ita No.118/Srt/2022 (Ay 2018-19) (Hearing In Physical Court) Bhaveshkumar Deputy Commissioner Of Amulakhbhai Sonani, A- Income-Tax, Central Vs 604, Sai Residency, Near Circle-3, Surat, 5Thfloor, Gajera School, Katargam, Aayakar Bhavan, Majura Surat-395004 Gate, Surat-395001 Pan No: Apsps 0912 G अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Ms. Chaitali Shah, Ca राज"व क" ओर से /Revenue By Shri Ashok B. Koli, Cit-Dr सुनवाई की तारीख/Date Of Hearing 03.05.2023 उ"घोषणा क" तार"ख/Date Of 17.07.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-4, Surat [For Short To As “Ld. Cit(A)”] Dated 03.03.2022 For Assessment Year 2018- 19, Which In Turn Arises From The Addition Made By The Assistant Commissioner Of Income-Tax, Central Circle-3, Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 28.12.2019. The Assessee Has Raised The Following Ground Of Appeal:- Bhaveshkumar A Sonani “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Grossly Erred In In Making An Addition Of Rs.16,32,732/- U/S 69A Of The Act Treating The Jewellery Found & Seized During The Cruse Of Search As Unexplained, On Erroneous Grounds Without Appreciating That The Same Is Fully Reflected In The Appellant’S & His Family Member’S Regular Books Of Accounts. Hence, The Impugned Addition As Confirmed By The Learned Cit(A) Needs To Be Deleted As Being Absolutely Erroneous, Incorrect, Illegal & Bad-In-Law.
Section 115BSection 132Section 143(3)Section 254(1)Section 69A
section 115BBE of the Act.
3. Aggrieved by the addition in the assessment order the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) the assessee filed detailed written submission. The submission of assessee duly recorded in para-6.1 of the order of Ld.
CIT(A). In the submission, the assessee explained that
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Bhaveshkumar A Sonani
