Amarabhai Ramjibhai Patel vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Amarabhai Ramjibhai Patel, filed an appeal against the order dated 06.12.2023 passed by the Commissioner (Appeals) at the National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2017-18. The assessee, an agriculturist, filed a return of income on 24.03.2018 declaring total income of Rs.82,870/-. The Assessing Officer issued a notice under Section 143(2) of the Income Tax Act, 1961 dated 09.08.2018. The Assessing Officer passed an Assessment Order under Section 144 of the Act and made additions of Rs.1,79,395/- for undisclosed Net Profit, Rs.31,10,750/- for cash deposits, and Rs.5,20,170/- for agricultural income as unexplained. The assessee filed an appeal before the Commissioner of Income Tax (Appeals) which was dismissed on the basis of delay. The assessee then filed an appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Commissioner (Appeals) erred in dismissing the appeal and rejecting the request for condonation of delay without considering the totality of the facts of the case.
• 2. Whether the Assessing Officer erred in estimating the net profit at Rs.8,00,000/- against the net profit of Rs.6,20,605/- as disclosed as per the Audited books of accounts.
• 3. Whether the Assessing Officer erred in making additions of Rs.31,10,750/- being aggregate of cash deposits in the bank account during the year under consideration.
• 4. Whether the Assessing Officer erred in treating the Agricultural income of Rs.5,20,170/- as income from unexplained sources.
• 5. Whether the Assessing Officer had no jurisdiction to determine tax liability as per the higher rate of tax provided under Section 115BBE of the Act.

Judgment Outcome

Decided in favour of Assessee.

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