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Statement of Facts

Chintan Jayantibhai Bodar filed his income tax return for A.Y. 2019-20, declaring an income of Rs. 6,27,110/- and receiving a refund of Rs. 26,090/-. A Show Cause Notice was issued in 2023 alleging that Rs. 1,00,000/- had escaped assessment due to a donation to the Apna Desh Party, which was later deemed bogus, leading to penalty proceedings. The Appellant has raised objections and complied with all notices, seeking fair consideration from the authorities.

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5 views2 pages

Statement of Facts

Chintan Jayantibhai Bodar filed his income tax return for A.Y. 2019-20, declaring an income of Rs. 6,27,110/- and receiving a refund of Rs. 26,090/-. A Show Cause Notice was issued in 2023 alleging that Rs. 1,00,000/- had escaped assessment due to a donation to the Apna Desh Party, which was later deemed bogus, leading to penalty proceedings. The Appellant has raised objections and complied with all notices, seeking fair consideration from the authorities.

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parthdoshi989
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CHINTAN JAYANTIBHAI BODAR

Statement of Facts
A.Y. 2019-20

1. The Appellant filed the return of income for Assessment Year (A.Y.) 2019-
20 on 21.08.2019, declaring a total income of Rs. 6,27,110/-. The return
was processed under section 143(1) of the Income Tax Act (the Act) on
23.03.2020, resulting in a refund of Rs. 26,090/-.

2. On 30.03.2023, a Show Cause Notice under section 148A(b) was issued,


indicating the belief of the jurisdictional Assessing Officer (AO) that an
income of Rs. 1,00,000/- had escaped assessment based on the Search
conducted at the premise of the political party - Apna Desh Party on
07.09.2022, asking why notice under section 148 should not be issued.
Notably, the Appellant was not provided with the relied upon
documents/material/information or the statement of the witness for
rebuttal, thereby violating the principles of natural justice.

3. On 17.04.2023, the Appellant diligently submitted their response, by


raising the objections against reopening of the case of the assessee and
requested to provide the relied upon documents for effective rebuttal.
However, instead of providing the relied upon documents and disposing
the objections raised by the assessee, an Order under section 148A(d) of
the Act was issued on 24.04.2023 by the Jurisdictional Assessing Officer
(AO), expressing dissatisfaction with the provided reply. Following this, on
the same date, a notice under section 148 of the Act was dispatched,
mandating the Appellant to furnish their income return. In compliance
with the directive, the Appellant duly submitted his return on 01.06.2023,
adhering to the statutory requirements.
4. Following the filing of the return, the AO issued various notices under
section 142(1) and Section 143(2), all of which were duly complied with
by the Appellant.

5. On 02.12.2024, the Appellant received a Show Cause Notice proposing


variations to the total income, particularly concerning a deduction under
section 80GGC of the Act for a donation of Rs. 1,00,000/- made to the
Apna Desh Party, alleging the transaction to be bogus.

6. The Appellant responded to the show cause notice on 18th December


2024, raising objections against the reopening under section 147 of the
Act.

7. Subsequently, the AO passed an order under section 147 read with section
144B of the Act on 06.02.2025, treating the donation of Rs. 1,00,000/- as
accommodation entry due to it being deemed as bogus.

8. Following this, AO has also initiated the penalty proceedings under section
270A(9) of the Act on 06.02.2025 for misreporting of the income.

The Appellant now seeks kind and judicious consideration of the matter before
the esteemed authority.

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