Bhavesh Jagmalbhai Gohil vs. Commissioner of Income Tax (Appeals)

Parties Involved

Facts Summary

The assessee, Bhavesh Jagmalbhai Gohil, filed an income return for the Assessment Year 2017-18 declaring a total income of Rs.11,21,210/-. The case was selected for limited scrutiny, and during the assessment, a deduction of Rs.30,13,811/- claimed under Section 57 of the Income Tax Act, 1961 was disallowed. The assessee filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was dismissed. The assessee then appealed to the Income Tax Appellate Tribunal, Ahmedabad. The Tribunal found that the Ld. CIT(A) had allowed multiple opportunities to the assessee to comply but no compliance was made. The Tribunal set aside the matter to the file of the Ld. CIT(A) to examine the claim of the assessee on merits and determine the real and correct income of the assessee. The Tribunal also imposed a cost of Rs.5,000/- on the assessee for non-compliance.…

Legal Issues

• 1. The CIT(A) NFAC erred in confirming the addition of Rs.30,13,811/- by ITO without following any parameter prescribed in law.
• 2. The CIT(A) NFAC erred in not appreciating the explanation submitted before AO requesting for estimation of income a/s 44AD.
• 3. The CIT(A) NFAC erred in confirming the decision of AO in rejecting the coin of the Assessee on technical basis.
• 4. The CIT(A) NFAC erred in denying adequate opportunity of being heard.

Judgment Outcome

Decided in favour of Assessee.

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