SHOBHANABEN JITENDRABHAI JAGIPARA,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

ITA 632/RJT/2026Status: HeardITAT Rajkot17 September 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex-parte and violated the principles of natural justice as the assessee was not afforded sufficient opportunity to be heard. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal against an ex-parte order by the NFAC/CIT(A) was heard. The assessee contended that they were not given a proper opportunity to represent their case and wished to submit additional documents.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice and lack of proper opportunity to the assessee. Whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vimal Desai, Ld. AR
For Respondent: Shri Pravin Sinha, Ld. Sr. DR
Hearing: 16/09/2026Pronounced: 17/09/2026

Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Assessee, pertaining to assessment year (AY) 2015-16, 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 20.02.2026, which in turn arises out of an assessment order passed by the Assessing Officer

The order continues below.

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