Income Tax Appellate Tribunal - Ahmedabad
Shri Mangabhai Ramabhai Patel, ... vs Ito, Ward-3, Gandhinagar on 17 May, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH, AHMEDABAD
BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER &
Ms. MADHUMITA ROY, JUDICIAL MEMBER
ITA No.2261/Ahd/2018
(Assessment Year : 2015-16)
Shri Mangabhai Ramabhai Vs. ITO,
Patel, Plot No.169/1, Ward-3,
Kisannagar, Sector - 26, Gandhinagar.
Gandhinagar - 382 007.
[PAN No. ASBPP 5459 M]
(Appellant) .. (Respondent)
Appellant by : Shri Parin Shah, A.R.
Respondent by : Ms. Sonia Kumar, Sr. D.R.
Date of Hearing 10/05/2019
Date of Pronouncement 17/05/2019
ORDER
PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is against the order dated 28.09.2018 passed by the Commissioner of Income Tax (Appeals)-
Gandhinagar, Ahmedabad under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to 'the Act') arising out of the order dated 18.12.2017 passed by the Income Tax Officer, Ward - 3, Gandhinagar for the Assessment Year 2015-16.
2. The appellant, an individual carrying on the activity of milk supply, filed its return of income on 25.01.2017 declaring total income at Rs.2,33,000/-
ITA No.2261/Ahd/2018Shri Mangabhai R. Patel. vs.ITO Asst.Year -2015-16 -2- which was processed u/s 143(1) of the Act. Under scrutiny, notice u/s 143(2) dated 18.09.2017 was served upon the assessee whereupon the assessee had given new address to the Learned AO on 05.10.2017 and ultimately notice u/s 142(1) of the Act along with a questionnaire dated 05.10.2017 was served upon the assessee. During the course of assessment proceeding, the Learned AO found that the assessee made cash deposit in various Bank accounts totaling to Rs.21,63,325/-. In absence of any proof of source of such cash deposit by the appellant as observed by the Learned AO addition of the said amount of Rs.21,63,325/- has been made treating the same as unexplained cash credit. In appeal, the assessee filed written submissions wherefrom it appears that the assessee by and under a letter dated 30.11.2017 the copy of bank account, copy of ITR and computation of total income was filed before the Learned AO. It was also contended by the assessee that on 05.12.2017, the assessee has desired to provide sale bills of agriculture land, ledger of agriculture income, day-wise cash register with daily balances, statement of land records etc. but the same was not taken on record by the Learned AO and on 18.12.2017, the assessment was completed hastily by the Learned AO. However, the Learned CIT(A) further had not taken into consideration details of those documents which are available at Page 20-126 of the Paper Book during the appellate proceeding and confirm the order passed by the Learned AO. Hence the instant appeal before us.
3. At the time of hearing of the instant appeal, the Learned counsel appearing for the assessee submitted before us that since the documents provided by the assessee in support of his contention has been considered in its proper prospective by the authorities below in spite of having been provided to ITA No.2261/Ahd/2018 Shri Mangabhai R. Patel. vs.ITO Asst.Year -2015-16 -3- the Learned AO and the Learned CIT(A) the issue be sent to the Learned AO for fresh consideration. However, the Learned DR has not made any objection to the said contention made by the Learned AR.
4. Heard the Learned Counsel appearing for the respective parties, perused the relevant materials available on record. After careful consideration of the entire matter we are of the considered view that in order to prevent the miscarriage of justice, the issue is required to be set aside to the file of the Learned AO for fresh adjudication of the same. In that view of the matter, we set aside the issue to the file of the Learned AO to consider the same afresh upon affording opportunity of hearing of the assessee and upon taking into consideration the relevant evidence available on record and also the evidences which the assessee may choose to file at the time of hearing of the instant appeal.
5. In the result, assessee's appeal is allowed for statistical purposes.
This Order pronounced in Open Court on 17/05/2019
Sd/- Sd/-
( WASEEM AHMED ) ( Ms. MADHUMITA ROY )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 17/05/2019
Priti Yadav, Sr.PS
ITA No.2261/Ahd/2018
Shri Mangabhai R. Patel. vs.ITO
Asst.Year -2015-16
-4-
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आयु त(अपील) / The CIT(A)-Gandhinagar, Ahmedabad.
5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड' फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation 13.05.2019 (Dictation pages 4)
2. Date on which the typed draft is placed before the Dictating Member 14.05.2019
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S ...15/05/2019
5. Date on which the fair order is placed before the Dictating Member for pronouncement...
6. Date on which the fair order comes back to the Sr.P.S./P.S.......
7. Date on which the file goes to the Bench Clerk.....................
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................