RATHOD HOSPITAL EQUIPMENT AND FURNITURE MANUFACTURING CO.,RAJKOT GUJARAT vs. THE INCOME TAX OFFICER, WARD 1(3), RAJKOT

ITA 384/RJT/2013Status: DisposedITAT Rajkot10 September 2026AY 1991-923 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the revenue's submission that due to the age of the appeal and lack of documents, it was appropriate to remit the issue back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal for AY 1991-92, more than 35 years old, seeking to raise a technical ground of jurisdiction under Section 127. Documents for this technical ground were not readily available.

What were the issues?

Whether the assessee can raise a technical ground of jurisdiction under Section 127 of the Act in an appeal pertaining to AY 1991-92, given the lack of supporting documents.

Which sections of the Income-tax Act were involved?

Section 127,Section 143(3),Section 147,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 Kishor Rathod- Assessee
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 09/09/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 1991- 92, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as “the Ld.CIT(A)/NFAC”), dated 29.07.2013, which in turn arises out of an assessment order passed by the Assessing Officer u/s. 143(3) r.w.s 147 of the Act, on 26.03.2002. 2. At the outset, Ld. Counsel for

The order continues below.

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