KRUNALBHAI KANUBHAI PATEL,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

ITA 212/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2020-219 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for fresh adjudication. The assessee was granted an opportunity to produce relevant documentary evidence to substantiate their claims.

What were the facts?

The assessee's appeal was filed with a delay, which was condoned. The CIT(A) had dismissed the assessee's appeal ex-parte due to non-compliance with notices. The assessee is aggrieved by the confirmation of additions related to unexplained investment, interest income, and disallowance of deductions.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal ex-parte and confirming additions without granting sufficient opportunity. Whether the assessee provided sufficient evidence for investment, interest income, and deductions.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 80C,Section 80D,Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI GANGADHAR PANDA

Hearing: 17.08.2026Pronounced: 22.09.2026

PER GANGADHAR PANDA - ACCOUNTANTMEMBER:

This appeal filed by the assessee is directed against the order dated 13.10.2025 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 2020-21, arising out of the assessment order dated 18.02.2025 passed under section 147 read with sections 144 and 144B of the Income-tax Act, 1961 (“the Act”).

Condonation of Delay

2.

At the outset, there is a delay in filing the present appeal before the Tribunal. As per the assessee, the impugned order of KrunalbhaiKanubhai Patelvs. ITO Asst. Year –2020-21 - 2– the NFAC was

The order continues below.

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