SHAMJI RAMJI CHAUHAN,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

ITA 245/AHD/2026Status: DisposedITAT Ahmedabad09 September 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had sent notices to an incorrect email address, leading to the assessee's non-compliance. Therefore, the matter was set aside to the CIT(A) for a fresh hearing.

What were the facts?

The assessee's case was reopened based on information about accommodation entries for LTCG/STCG in the sale of Kushal Limited shares. The Assessing Officer made an addition of Rs. 6,30,730/-. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a proper hearing due to incorrect email communication and whether the reassessment proceedings and addition were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Ms. Kaushani Shah, AR
For Respondent: Shri Rakesh Rathi, SR-DR
Hearing: 25.08.2026Pronounced: 09.09.2026

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 23.04.2025 for the Assessment Years (A.Y.) 2018-19 in the proceeding u/s 147 r.w.s 144B of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the case of the assessee was reopened on the basis of information received by the AO that the assessee has taken accommodation entry in the form of LTCG/STCG in the sale of scrip of Kushal Limited. The AO had examined the transactions Shamji Ramji Chau

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →