Arvind Jivrajbhai Ramjiyani Vs. ITO

Parties Involved

Facts Summary

The assessee, Arvind Jivrajbhai Ramjiyani, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 31.01.2024. The assessee had filed his Return of Income on 13.03.2018 declaring net business income of Rs.2,65,670/- and agriculture income of Rs.5,90,653/-. The case was selected for CASS scrutiny. Several notices were issued to the appellant but all remained uncomplied with. The assessment has been completed by the A.O. with the following observations: Total income as per the return of income filed by the assessee on 02.05.2017 Rs. 2,65,670/- Cash deposits during the demonetization period (i.e. 09.11.2016 to 31.12.2016) treated as unexplained Money u/s. 69A of the Act. Rs. 10,80,000/- Total assessed income Rs. 13,45,670/- Aggrieved by order dated 26.12.2019, the assessee filed an appeal before Ld. CIT(A) and the Ld. CIT(A) has issued five notices to the assessee to file the details and submit their submissions but all notices remained uncomplied with. The appeal has been dismissed with following observations: Since the assessee has not filed any documentary evidence in support of his claim in statement of facts and grounds of appeal, therefore, the claim of the assessee cannot be considered in absence of any supporting document. Hence there is no material on record to warrant interference in the order of the Assessing Officer. In view of the fact that there is no material on record to warrant int…

Legal Issues

• 1. The learned CIT(A) has erred in law as well as facts in disallowing the appeal

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mr. Kamal Bazad, L/H of Late Sh. Jagbir, 99, Hiranki Village, Narela, Delhi Vs. Income Tax Officer, Ward-21(4), New Delhi

  Delhi Bench benchAY 2010-11Dismissed

• Asst. Commissioner of Income Tax, Circle 1(1), Tirupati. Vs. Shri Ponnambalam Krishnan

  Hyderabad bench

• C.R. Investments Vs. ACIT, Circle-28(1), Delhi

  Delhi Bench benchAY 2018-19Allowed

• Sh. Jagtar Singh vs. ACIT

  Jaipur bench

• Income Tax Appellate Tribunal, Mumbai Benches, Mumbai

  Mumbai bench

• M/s Swarnim Leasing & Holdings Ltd. vs ITO WARD 22(4)

  Delhi Bench ‘F’, New Delhi benchAY 2017-18Dismissed