Case Law Details
Jigar Patel Vs ITO (ITAT Ahmedabad)
This case pertains to an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated November 29, 2023, for the assessment year (AY) 2017-18. The appeal challenges the confirmation of an addition of ₹1.45 crore under Section 69A as unexplained money. The assessee contended that the order was passed without properly appreciating the facts, submissions, and evidence presented during the assessment proceedings. Additionally, the appeal argued that the order passed by the CIT(A) was ex parte, rendering it invalid in law.
The Tribunal reviewed the submissions from both parties and noted the need for due compliance. The assessee’s counsel requested an opportunity to present all relevant details, while the department’s representative did not object to this proposal. The Tribunal, considering the circumstances, directed the assessee to submit necessary evidence before the CIT(A). It also instructed the CIT(A) to issue a fresh hearing notice and conduct proceedings de novo. As a result, the appeal was allowed for statistical purposes, emphasizing procedural fairness and proper examination of evidence.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order of the !d. Commissioner of Income Tax, CIT(A), National Faceless Appeal Centre, Delhi, in proceeding u/s. 250 vide order dated 29/11/2023 passed for the assessment year 2017-18.
2. The grounds of appeal taken by the assessee are as under:-
“The following grounds are without prejudice to each other.
In view of the facts and circumstances of the case –
1. The Learned CIT(A) NFAC erred in law and on facts in confirming addition of 1,45,05,261/- made by the learned ITO (Ward 5.3.5 Ahmedabad) as unexplained money u/s. 69A. The Addition confirmed by the learned CIT(A) NFAC deserves to be deleted. The same be deleted now.
2. The Learned CIT(A) NFAC has erred in not properly appreciating the facts, various submissions, explanations and information submitted by the appellant during the assessment proceedings which ought to have been considered in proper perspective before passing the impugned order on ex parte basis.
3. The order passed by the Learned CIT (A) NFAC is invalid and bad in law. It be so held now.
4. The appellant craves leave to add, amend, alter, delete, change or modify any or all grounds of appeal before or at the time of the hearing.”
3. Heard the arguments of both the parties and perused the records available before us. In this case, order u/s. 143(3) has been passed by the Assessing Officer on 25-12-2019 for the assessment year 20 17-18 making addition of Rs. 2.25 crores on account of unexplained cash deposits. Aggrieved assessee filed appeal before the ld. CIT(A) who has passed an order dismissing the appeal of the assessee. The ld. CIT(A) has held that no evidences whatsoever has been filed by the assessee to substantiate the grounds of appeal. Before us, the counsel submitted that given an opportunity due compliance would be made before the ld. CIT(A) and also the ld. CIT(A) has not considered the submissions made by the assessee during the assessment proceedings. The ld. Sr. D.R. has fairly considered the proposal.
4. Keeping in view the facts of the matter, we hereby direct the assessee to submit all relevant details which he rely upon before the ld. CIT(A). The ld. CIT(A) shall issue a fresh notice of hearing and complete the proceedings de-novo.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 22-11-2024
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