RAMESH LAKHANA BATA,BHUJ vs. ITO WARD 2 BHUJ, BHUJ

ITA 900/RJT/2025Status: DisposedITAT Rajkot16 September 2026AY 2022-237 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance with notices and failure to provide documents or seek condonation of delay. The assessee argued for an opportunity to present necessary details.

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without adequate opportunity. Therefore, the matter was remanded to the CIT(A) for fresh adjudication, allowing the assessee to submit all relevant documents.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing an adequate opportunity to be heard and to present evidence regarding additions made on account of online gaming.

Which sections of the Income-tax Act were involved?

Section 115BB,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT “DB” BENCH, RAJKOT

Before: DR. B.R.R. KUMAR, VICE-SHRI SONJOY SARMA

For Appellant: Shri Mehul Ranpura, AR
For Respondent: Shri Gopi Nath Chaubey, Sr. DR
Hearing: 28.07.2026Pronounced: 16.09.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as “the Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 04.11.2025 relevant to Assessment Year 2022-23. 2. The assessee has raised the following grounds of appeal:

1.

The grounds of appeal mentioned hereunder are without prejudice to one another.

2.

The ld. Commissioner of Income-tax Appeals, National Faceless Appeal Centre, Delhi hereinafter referred to as the CIT(A) erred on facts as also in law in dismissing the appeal without allowing adequate oppor

The order continues below.

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