HARDIKKUMAR ASHOKBHAI PATEL,PIPLATA, NADIAD vs. INCOME TAX OFFICER, WARD ONE NADIAD

ITA 1232/AHD/2026Status: DisposedITAT Ahmedabad16 September 2026AY 2019-208 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting the assessee's absence from India and communication issues. The CIT(A)'s order dismissing the appeal in limine was set aside.

What were the facts?

The assessee failed to file an income tax return for AY 2019-20. The AO initiated assessment proceedings based on bank information and made an addition for unexplained cash withdrawals. The CIT(A) dismissed the assessee's appeal due to delay without deciding on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without deciding on merits due to delay, and whether the assessment proceedings were vitiated due to non-service of notice.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 69A,Section 250,Section 144,Section 148A,Section 151A,Section 69C,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Tapas Ram Misra & Shri Gangadhar Panda

For Appellant: Shri B T Thakkar, A.R
For Respondent: Shri Rakesh Rathi, Sr. DR

PER TAPAS RAM MISRA, JUDICIAL MEMBER:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 17.09.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2019-20. 2. The impugned order is challenged under the following grounds of appeal:

I.T.A No. 1232/Ahd/2026 A.Y. 2019-20 “1. CIT(A) has dismissed the appeal without deciding the grounds of appeal. The ap

The order continues below.

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