BHAVESH HARIBHAI MUNDIYA,RAJKOT vs. ITO WD 2(2)(1), RKT, RAJKOT

ITA 865/RJT/2026Status: DisposedITAT Rajkot23 September 2026AY 2013-20145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh adjudication, allowing the assessee an opportunity to present his case on merits. The consequential penalty proceedings were also set aside and restored for fresh consideration.

What were the facts?

The assessee's income was assessed by adding Rs. 4,30,77,687/- as unexplained money based on information regarding accommodation entries. The assessee's appeal before the CIT(A) was dismissed due to delay, attributed to the demise and illness of his father.

What were the issues?

Whether the assessee should be granted an opportunity to present his case on merits before the Assessing Officer, and whether the penalty proceedings are sustainable in light of the quantum appeal being restored.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 69A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vipul Chauhan , Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)
Hearing: 21/09/2026Pronounced: 23/09/2026

Per, Shri Sonjoy Sarma, JM: Captioned both these appeals are preferred by the same assessee against separate orders of the Ld. Commissioner of Income-tax (Appeals) [hereinafter referred to as “Ld.CIT(A)”], dated 08.04.2026, arising out of separate proceedings for the same assessment year. ITA No. 865/Rjt/2026 is directed against the order of the Ld. CIT(A) dated 08.04.2026, arising from the assessment order dated 18.05.2023 passed under section 147 of the Income-tax Act, 1961 ("the Act"). ITA No. 765/Rjt/2026 i

The order continues below.

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