Govindbhai Atmaram Thakor Vs ITO (ITAT Ahmedabad)
In the case of Govindbhai Atmaram Thakor vs. ITO, the ITAT Ahmedabad considered an appeal challenging the addition of ₹18,01,075 as unexplained income under Section 69A of the Income Tax Act, 1961. The assessee, an agriculturist and long-time employee of Modern Denim Ltd., failed to respond to notices issued under Sections 139 and 142(1), leading to an ex-parte assessment under Section 144. The Assessing Officer (AO) observed substantial cash deposits in the assessee’s bank account during the demonetization period and made additions, including ₹84,441 as income from other sources. The appeal before CIT(A) was also dismissed as the assessee did not appear or provide sufficient explanation.
The assessee contended that the delay of 340 days in filing the present appeal was due to his inability to collect notices, as he was not well-versed with the IT portal. ITAT Ahmedabad found the delay to be genuine and condoned it, highlighting that both the AO and CIT(A) failed to establish proper service of notices. The tribunal remanded the case to the AO for fresh adjudication, directing that the assessee be given a fair opportunity to present evidence. The appeal was partly allowed for statistical purposes, ensuring adherence to the principles of natural justice.
