EURO JEWELS,SURAT vs. ACIT, CIRCLE 2(1), SURAT

ITA 583/SRT/2025Status: DisposedITAT Surat17 September 2026AY 2010-119 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause and the principle of substantial justice. The matter was restored to the Assessing Officer for fresh adjudication, with directions for the assessee to participate effectively.

What were the facts?

The assessee's return for AY 2010-11 was initially accepted, but the case was reopened based on information about accommodation transactions. The assessee failed to comply with notices, leading to an ex-parte assessment. The CIT(A) dismissed the assessee's appeal for non-prosecution.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte orders passed by the lower authorities warrant a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Suresh K. Kabra, CA
For Respondent: Shri Aashish Pophare, CIT(DR)
Hearing: 29.06.2026Pronounced: 17.09.2026

Per B.M. Biyani, A.M.: Feeling aggrieved by the order of first-appeal dated 29.05.2019 passed by learned Commissioner of Income-Tax (Appeals)-3, Surat [“CIT(A)”], which in turn arises out of the assessment-order dated 19.12.2017 passed by learned ACIT, Circle-2(1)(3), Surat [“AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2010-11, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Euro Jewels

2.

The background facts leading to present appeal are such that the assessee-firm filed its return of income of AY

The order continues below.

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