CHANDRESH BHAI NANJIBHAI RATHOD,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1),RAJKOT, RAJKOT

ITA 866/RJT/2026Status: DisposedITAT Rajkot21 September 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A). It held that the CIT(A)'s order was ex-parte and non-speaking, violating the principles of natural justice as the assessee was not given a sufficient opportunity to be heard. The matter was restored to the CIT(A) for de novo adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was filed belatedly by 233 days due to a mistake by the assessee's advocate. The CIT(A) dismissed the appeal on grounds of delay without adjudicating the merits. The assessee argued that the CIT(A)'s order was ex-parte and violated principles of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on the ground of delay without considering the merits, and whether the ex-parte order violated the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Brijesh Parekh. Ld. AR
For Respondent: Shri Shishir Kumar, Ld. SR DR
Hearing: 30/07/2026Pronounced: 21/09/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2019-20, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.05.2026 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’], which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 147 r.w.s. 144 of the Act dated

The order continues below.

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