PRAKASH GHANSHYAM BHUNGALIYA,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(3), SURAT, SURAT

ITA 617/SRT/2026Status: DisposedITAT Surat17 September 2026AY 2016-175 pages
AI SummaryRemanded

What were the facts?

The assessee's case was reopened due to information about a cash purchase of immovable property. The assessee failed to comply with notices, leading to an ex-parte assessment with an addition for unexplained investment and penalties for non-compliance and concealment. The CIT(A) dismissed the appeals as belated without a hearing.

What did the Tribunal hold?

The Tribunal held that the CIT(A) violated the principles of natural justice and Section 250(1) by dismissing the appeals as belated without providing an opportunity for a hearing. The matters were restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals as belated without affording a proper hearing to the assessee, thereby violating principles of natural justice and statutory provisions.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69,Section 271(1)(b),Section 271(1)(c),Section 250(1)

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: Shri Sapnesh Sheth, Advocate
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 17.09.2026

Per B.M. Biyani, AM:

The captioned three (3) appeals are filed by assessee, the details of these appeals are as under:

(i) ITA 616/SRT/2026 is a Quantum-Appeal directed against the order of first appeal dated 19.01.2026 passed by learned Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of the assessment-order dated

ITA No.616/SRT/2026 & Ors. Prakash Ghanshyam Bhungaliya

28.03.

2022 passed by National Faceless Assessment Centre [“AO”] u/s 147 r.w.s. 144 & 144B of the Income-tax

The order continues below.

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