RAVIKUMAR PRAJAPATI,AHMEDABAD vs. INCOME TAX OFFICER, WARD 3(2)(1), AHMEDABAD, AHMEDABAD

ITA 1193/AHD/2026Status: DisposedITAT Ahmedabad11 September 2026AY 2017-188 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, subject to a cost, noting that the issues deserved consideration on merits. The Tribunal set aside the assessment on business income and restored it to the AO for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance, attributed to counsel's lapse. The AO had rejected the assessee's books of accounts and estimated income at 8% on bank credits due to non-furnishing of details and an unexplained discrepancy.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte and whether the AO erred in rejecting books of accounts and estimating income without proper basis.

Which sections of the Income-tax Act were involved?

Section 144,Section 145(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Shri Vivek Chavda, AR
For Respondent: Shri Amit Pratap Singh, SR-DR
Hearing: 07.09.2026Pronounced: 11.09.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 21.03.2024 for the Assessment Year (A.Y.) 2017-18 in the proceeding u/s 144 of the Income Tax Act [hereinafter referred as “the Act”].

2.

There was delay of 675 days in filing of this appeal. The assessee has filed a condonation application explaining the reason for delay. It has been submitted that the before the Ld. CIT(A) no compliance was made by the counsel Shri Vivek Parihar and as a result the Ld. CIT(A) had Ravikumar Prajapati Vs ITO, AY- 2017-18 2 dismissed the appeal of the a

The order continues below.

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