RAJESH DINESHBHAI SOLANKI,RAJKOT vs. ITO, WARD-3(1)(1), RAJKOT, RAJKOT

ITA 619/RJT/2025Status: DisposedITAT Rajkot10 September 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex-parte and non-speaking, violating the principle of natural justice. The matter was restored to the Assessing Officer for de novo adjudication after affording sufficient opportunity to the assessee.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard. The assessee contended that they were not given a proper opportunity to represent their case before the CIT(A) and that the order was ex-parte, violating natural justice.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of the principle of natural justice and lack of proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

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 Mehul Ranpura, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 25/08/2026Pronounced: 10/09/2026

Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Assessee, pertaining to assessment year (AY) 2016-17, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 22.07.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 18.12.2018. Shri Rajesh Di

The order continues below.

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