HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA
Facts
The assessee, an individual engaged in real estate development, filed appeals against the CIT(A)'s orders confirming additions made by the Assessing Officer for alleged bogus purchases and unexplained credits. The assessee cited medical reasons and lack of proper representation for non-compliance with lower authorities.
Held
The Tribunal held that the assessee was prevented by reasonable cause from properly prosecuting the matter due to medical hardships. It emphasized deciding matters on merits rather than technicalities and thus set aside the impugned orders.
Key Issues
Whether the additions on account of bogus purchases and unexplained credits are justified, and whether the assessee's failure to comply with notices was due to reasonable cause.
Sections Cited
131, 133(6), 143(3), 250, 254, 271(1)(c), 41(1), 43CA, 50C, 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SMT. ANNAPURNA GUPTA & SHRI SIDDHARTHA NAUTIYAL
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad
Date of dictation 27.03.2026 (Dictated on dragon software) 2. Date on which the typed draft is placed before the Dictating Member 27.03.2026 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .03.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement 27.03.2026 6. Date on which the fair order comes back to the Sr.P.S./P.S 27.03.2026 7. Date on which the file goes to the Bench Clerk 27.03.2026 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Dispatch of the Order……………………………………