HIMANSHU NATVARLAL JOSHI,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, AHMEDABAD

ITA 1188/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The matter was restored to the CIT(A) for fresh adjudication on merits, granting the assessee a reasonable opportunity to present their case.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution due to non-compliance with notices. The assessee claimed the non-compliance was due to the death of their accountant who handled email communications.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without adjudicating on merits, and if the assessee's explanation for non-compliance was acceptable.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 145(3),Section 68

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 S N Divetia & Shri Samir Vora, ARs
For Respondent: Smt. Ananya Kulshresth, Sr. DR
Hearing: 17.08.2026Pronounced: 22.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order dated 05.12.2025 passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”), National Faceless Appeal Centre, Delhi [in short “NFAC”], for the Assessment Year 2019-20, arising out of the assessment order dated 21.02.2025 passed under section 147 read with sections 144B of the Income-tax Act, 1961 (“the Act”). Asst. Year –2019-20 - 2–

The order continues below.

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