FORM NO.
35
(See Rule 45)
Appeal to Commissioner of Income Tax (Appeals)
First Name: Middle Name: Last Name: PAN: ADUPC3301P
Kalpesh Shantaram Chavan
TAN (if available):
Personal Information
Plot No: Name of Building: Road/ Street/ Post Office:
Flat No. 6 Prabhatpushpa Adarsha Nagar, Ramwadi
Apartment
Area/Locality: Town/City/District:
State:
Panchavati Nashik Maharashtra
Country: Pin Code: Mobile No.: Email:
India 422203 9890830322 Kalpeshchavan121@gm
ail.com
Whether notices/ communication may be sent on email? : No
1 Assessment year in connection with Assessment Year 2023-24
which the appeal is preferred/ Enter
Order against which Appeal
financial year in case appeal is filed Financial Year 2022-23
against an order where assessment year
is not relevant
2 Details of order appealed against
a Section and subsection of the Income Tax Act 143(3)
)
b Date of order 30/03/2025
)
c) Date of Service of order/ notice of demand 31/03/2025
is filed
3 Income Tax Authority passing the order appealed Ward 1(1), Nashik
against
4 Whether an appeal in relation to any other No
assessment year/ financial year is pending in
the case of the appellant with any Commissioner
(Appeals)
4.1 If reply to 4 is Yes, then give following details-
a) Commissioner (Appeals), with whom the
appeal is pending
b Appeal No. and date of filing of appeal
)
c) Assessment year/ financial year in
connection with which the appeal has been
preferred
Pending Appeal
Not Applicable
d Income-tax Authority passing the order
) appealed against
e Section and sub-section of the Income-tax
) Act, 1961, under which the order appealed
against has been Passed
f) Date of such Order
5 Section and sub-section of the Income-tax 246A(1)
Act,1961 under which the appeal is preferred
6 If appeal relates to any assessment Yes
a Amount of Income Assessed (in Rs.) Rs. 56,24,386/-
)
b Total Addition to Income (in Rs.) Rs. 52,06,666/-
)
c) In case of Loss, total disallowance of Loss in Not Applicable
Appeal Details
assessment (in Rs.)
d Amount of Addition/ Disallowance of Loss Rs. 52,06,666/-
) disputed in Appeal (in Rs.)
e Amount of Disputed Demand (in Rs.) – Enter Rs. 50,46,673/-
) Nil in case of Loss
7 If appeal relates to penalty: No
a Not Applicable
Amount of penalty as per Order (in Rs.)
)
b Amount of penalty disputed in Appeal (in Not Applicable
) Rs.)
8 Where a return has been filed by the appellant Yes
for the assessment year in connection with
which the appeal is filed, whether tax due on
income returned has been paid in full
8.1 If reply to 8 is Yes, then enter details of return and taxes paid
a) Acknowledgement number 756994720270723
b) Date of filing 23/07/2023
c) Total tax paid 7,565/-
Details of Taxes paid
9 Where no return has been filed by the appellant No
for the assessment year, whether an amount
equal to the amount of advance tax as per
section 249(4)(b) of the Income-tax Act, 1961
has been paid
9.1 If reply to 9 is Yes, then enter details of Tax Payments
BSR Code Date of Challan No. Amount
Payment
Nil Nil Nil Nil
TOTAL
10 If the appeal relates to any tax deductible under section 195 of the
Income-tax Act, 1961 and borne by the Deductor, details of tax deposited
under section 195(1)
BSR Code Date of Challan No. Amount
Payment
Nil Nil Nil Nil
TOTAL
11 Statement of Facts
Facts of the case in brief As per Annexure
List of Documentary evidence relied Will be submitted at the time of
upon hearing
12 Whether any documentary evidence Shall be filed at the time of hearing,
other than the evidence produced if required.
during the course of proceedings
Statement of facts, grounds of Appeal and additional evidence
before the Income-tax Authority has
been filed in terms of rule 46A.
12.1 If reply to 12 is Yes, furnish the list Shall be filed at the time of hearing,
of such documentary evidences if required.
13 Grounds of Appeal
No Section Issue Ground
1 69 Unexplained On the basis of facts and in the
Investment circumstances of the case, and as
per law the Assessing Officer is not
justified in making addition of Rs.
52,06,666/- on account of
unexplained investment by invoking
section 69. The AO is not justified in
considering the entire extra
consideration as paid by the
appellant when the appellant was a
co-owner of the property purchased
from M/s. Viraj Estate Pvt. Ltd.
having 50% share. The assessing
Officer is not justified in making
impugned addition when the
provisions of 69 are not applicable
in the present case.
2 143(3) Order passed On the basis of facts and in the
merely by relying on circumstances of the case, the
information from Assessing Officer is not justified in
third party making addition of Rs. 52,06,666/-
merely by relying on noting’s found
from the premises of the third party
without there being any
corroborative evidences on record.
3 143(3) Assessment On the basis of facts and in the
completed by JAO circumstances of the case, the
when there was Assessment order passed by the
communication from Income Tax Officer, Ward 1(1) may
Income-tax please be quashed when the
Department that the appellant was served with the
assessment shall be communication dated 27/06/2024
completed in stating that the assessment in the
accordance with the case of appellant shall be completed
procedure of section in accordance with procedure of
144B of the Act section 144B of the Act and when
the impugned assessment is not
completed in accordance with the
procedure of section 144B of the
Act.
5 220(6) Stay of Demand On the basis of facts and in the
circumstances of the case and as
per law, the demand raised by the
Assessing Officer please be stayed
until the disposal of the appeal.
6 250(5) Deletion, alteration,The appellant craves for the addition
modification of the to, deletion, alteration, modification
grounds of appeal of the above grounds of appeal.
14 Whether there is delay in filing of No
appeal?
15 If reply to 14 is Yes, enter the Not Applicable
grounds for condonation of delay
Appeal filing
16 Details of Appeal fees paid
BSR Code Date of Challan No. Amount
details
Payment
0240020 23/05/2025 03852 1,000/-
TOTAL
17 Address to which notices may be send to the appellant:
Flat No. 6 , Prabhatpushpa apartment, Adarsha Nagar Ramwadi, Panchvati,
Nsshik - 422003.
Form of verification
I, Kalpesh Shantaram Chavan, do hereby declare that what is stated above is true to the
best of my information and belief. It is also certified that no additional evidence other
than the evidence stated in row 12.1 above has been filed.
Place : Nashik
Date : 24/04/2025
Kalpesh Shantaram Chavan
BEFORE THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI
In Case of: Kalpesh Shantaram Chavan A.Y. 2023-
24
PAN: ADUPC3301P
STATEMENTS OF FACTS
1. The appellant is a resident individual engaged in business of printing and
binding papers under the trade name and style of Shalan Printers and Binders .
The appellant is regularly assessed to Income-tax.
2. The appellant has filed his return of income for the A.Y. 2023-24 vide
acknowledgement no. 756994720270723 on 27.07.2023 declaring total income
at Rs. 4,17,720/-
3. During the year under review, the appellant has purchased a plot of land at
Survey No. 45 to 50, Nandur Dasak, Plot No. 169, Nashik admeasuring 533 Sq.
Mtrs. from Viraj Estates Pvt. Ltd. The said plot of land was purchased by the
appellant along with Nilesh chavan having equal share i.e. 50 percent in the said
property.
4. The return of the appellant was selected for scrutiny and notice u/s 143(2) of the
Act was issued on 27/06/2024 to the appellant.
5. During the assessment it was stated by the Assessing officer that incriminating
records was found from the premises of M/s. Viraj Estate Pvt. Ltd. and M/s. Viraj
Realty Pvt. Ltd. during the course of search action carried out u/s. 132 of the Act.
The seized document indicated the information of unaccounted transactions in
respect of receipt of on-money in cash by the entities of Viraj Group. According
to the assessing officer the appellant has paid cash (On-Money) of Rs.
52,06,666/- over and above the sale consideration to M/s. Viraj Estate Pvt. Ltd.
and M/s. Viraj Realty Pvt. Ltd. for purchase of the abovementioned property
during A.Y. 2023-24.
6. In response to the show cause notice, the appellant has furnished all the
information as asked for including the details of sources of such cash payment
which inter alia includes third party confirmations, registered gift deeds,
certificates issued for payment of salary, bank statements for amount of cash
withdrawn, etc.
7. The assessing officer passed order under section 143(3) of the Act on
30/03/2025 by making addition of amount of Rs. 52,06,666/- to the total income.
8. The assessing officer has made the addition of Rs. 52,06,666/- on the basis that
no proofs of third party confirmations, unsupported claims of gifts and vague
justifications of salary was provided and therefore the amount of on money paid
to Viraj Estates Pvt. Ltd. was out of undisclosed income of the appellant.
Being aggrieved by the said addition of Rs. 52,06,666/- the appellant has preferred
the present appeal.
