LALABHAI GOHEL,PRASANTAJ KHEDA vs. INCOME TAX OFFICER WARD-1 NADIAD, NADIAD

ITA 562/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by giving the assessee an opportunity to present his case before the Assessing Officer. The assessee was directed to pay Rs. 5,000/- to the Prime Minister's National Relief Fund as costs.

What were the facts?

The assessee is aggrieved by the confirmation of an addition of Rs. 28,38,000/- on account of the sale of immovable property. The assessee claimed the property was agricultural land and his share was only 14%, and that he was uneducated and unaware of tax procedures.

What were the issues?

Whether the assessee should be granted an opportunity to present his case before the AO due to lack of proper representation before lower authorities.

Which sections of the Income-tax Act were involved?

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 Jimi Patel, AR, Smt. Ananya Kulshresth, Sr. D.R
For Respondent: Smt. Ananya Kulshresth, Sr. D.R
Hearing: 18/08/2026Pronounced: 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 09.12.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2019-20. ITA No.562/Ahd/2026 [Lalabhai Gohel vs. ITO] A.Y. 2019-20 - 2 –

2.

The assessee, in this appeal, is aggrieved by the action of the Ld. CIT(A) in confirming the additi

The order continues below.

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