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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
MRS. ANNAPURNA GUPTA, ACJ, SHRI T.R. SENTHIL KUMAR, J
SHRI MAHENDRAKUMAR H. ADHVARYU AHMEDABAD – Appellant
Versus
THE ITO WARD-3(3)(3) AHMEDABAD – Respondent
| Table of Content |
|---|
| 1. natural justice and fair hearing. (Para 1 , 2) |
| 2. confirmation of addition of cash balance. (Para 3 , 4) |
| 3. undisclosed income misclassification. (Para 5 , 7 , 8) |
| 4. evidence of sources clarifies cash balance's legitimacy. (Para 9 , 10 , 11) |
| 5. final resolution of the appeal. (Para 12 , 14 , 15) |
ORDER
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:
Present appeal has been filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals)-3, Ahmedabad [hereinafter referred to as "Ld. CIT(A)” for short] dated 28.08.2019, under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”], pertaining to the Assessment Year (AY) 2016-17.
2. The grounds raised are as under:-
“1. The learned CIT(A) has erred in law and on facts in not giving a reasonable opportunity of hearing to the appellant which is in violation of the principles of natural justice.
2. The learned CIT(A) has erred in law and on facts in stepping into the shoes of the appellant to confirm the additions.
3. The learned CIT(A) has erred in law and on facts in confirming addition of cash in hand of Rs.62,76,216/- u/s 68 of the Act.
4. The learned CTT(A) has erred in law and
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