SAHJANAND ENTERPRISE,SURAT vs. ITO, WARD 3(3)(1), SURAT, SURAT

Q: Which sections of the Income-tax Act were involved?

Section 253(5), Section 250(6), Section 246A

ITA 640/SRT/2026Status: DisposedITAT Surat22 September 2026AY 2022-238 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It held that the ex-parte dismissal by the CIT(A) without a hearing on merits extinguished the assessee's statutory right of appeal.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to notices being sent via email against the assessee's preference for physical notices. The assessee had also filed the appeal with a delay of 114 days.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording proper opportunity of hearing to the assessee, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 253(5),Section 250(6),Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Ms. Chaitali Shah, CA

For Respondent: Shri Ashish Kumar, Sr. DR

Hearing: 01.07.2026Pronounced: 22.09.2026

Per B.M. Biyani, A.M.: Feeling aggrieved by the order of first-appeal dated 30.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of the assessment-order dated 21.03.2024 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 144 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2022- Sahjanand Enterprise

23, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

The registry has informed that the present appeal is delayed by 114 days and

The order continues below.

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