LAKHMANBHAI RANABHAI KERASIYA,BHUJ vs. CIT APPEALS, NATIONAL FACELESS APPEAL CENTER

ITA 435/RJT/2023Status: DisposedITAT Rajkot21 September 2026AY 2013-147 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO's reasons for reopening the assessment were based on a factually incorrect assumption that the assessee had not filed a return. Since the reopening was based on a non-existent fact, it was invalid.

What were the facts?

The Assessing Officer (AO) reopened the assessment of the assessee for AY 2013-14 based on information that the assessee received cash for transportation services and had not filed a return. The assessee claimed to have filed a return and provided evidence of transportation business.

What were the issues?

Whether the reopening of assessment under Section 147 was valid when the AO's belief was based on a factually incorrect premise that the assessee had not filed a return of income.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 139(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट । In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 435/Rjt/2023 [ "नधा"रणवष"/Assessment Year: 2013-14 ] Lakhmanbhai Ranabhai Kerasiya, CIT Appeals, Delhi Vil-Habay Post-Habay, Bhuj Delhi-110001 Vs. Gujarat-370001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BLDPK2479L (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Gopi Nath Chaubey, Ld. Sr. DR Date of Hearing : 28/07/2026 Date of Pronouncement : 21/09/2026

:: ORDER :: Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2013-14, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 17.10.2023, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 23.03.2022. 2. The grounds of appeal raised by the assessee are as follows:

1.

The learned CIT (Appeals) has erred on facts in co

The order continues below.

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