HASMUKHBHAI VEKARIYA,AMRELI vs. ITO, WARD1(1)(1), AHEMDABAD

ITA 1132/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and set aside the CIT(A)'s order, restoring the matter to the Assessing Officer. The assessee was given an opportunity to present their case, subject to a cost of Rs. 5000/-.

What were the facts?

The assessee filed an appeal with a delay of 182 days, claiming ignorance of electronic notices. The original assessment order was ex-parte, and the CIT(A) also passed an ex-parte order. The assessee is an agriculturist and the addition was made treating investments as unaccounted.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted an opportunity to present their case before the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 115BBE,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI GANGADHAR PANDA

For Appellant: Shri Rasesh Shah, AR, Smt. Ananya Kulshresth, Sr. D.R
For Respondent: Smt. Ananya Kulshresth, Sr. D.R
Hearing: 17/08/2026Pronounced: 22/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 22.07.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter

ITA No.1132/Ahd/2026 [Hasmukhbhai Vekariya vs. ITO] A.Y. 2016-17 - 2 –

referred to as the “Act”) and relates to Assessment Year (A.Y.) 2016-17. 2. There is a delay of 182 days in filing the present appeal. A separate ap

The order continues below.

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