DILIPBHAI TEJABHAI GAJERA,RAJKOT vs. ITO WARD 1(1)(1), RAJKOT, RAJKOT

ITA 730/RJT/2025Status: DisposedITAT Rajkot09 September 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex-parte and non-speaking, violating the principles of natural justice. The assessee was not afforded sufficient opportunity to be heard or to submit additional evidence. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the NFAC/CIT(A) which arose from an assessment order under section 144. The assessee contended that they were not given a proper opportunity to represent their case before the CIT(A).

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice and lack of opportunity to the assessee. Whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,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 Kalpesh Doshi, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 14/07/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2017-18, 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 28.08.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144

The order continues below.

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