JAGDISH BALKISHAN ASAWA,VALSAD vs. ITO, WARD 5, VAPI

ITA 287/SRT/2026Status: DisposedITAT Surat16 September 2026AY 2023-244 pages
AI SummaryRemanded

What were the facts?

The assessee claimed HRA exemption, exemptions under Section 10(14), and a donation deduction under Section 80GGC. The Assessing Officer disallowed these claims due to lack of substantiation and disproportionate donation amount. The CIT(A) dismissed the assessee's appeal ex-parte.

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without providing proper opportunity to the assessee. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication after giving the assessee an opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without granting a reasonable opportunity of hearing to the assessee. Whether the disallowances made by the Assessing Officer were justified.

Which sections of the Income-tax Act were involved?

Section 10(14),Section 80GGC,Section 143(2),Section 142(1),Section 143(3),Section 144B

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 Respondent: Shri Ashish Kumar, Sr. DR
Pronounced: 16.09.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 17.12.2025 for the Assessment Year (in short “AY”) 2023-24. 2. The assessee has raised the following grounds of appeal:

“1. Learned CIT(A) erred in law and on facts in dismissing appeal ex-parte without appreciating the facts and circumstances of the case. 2

The order continues below.

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