BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT vs. DCIT CENTRAL -2, RAJKOT

ITA 819/RJT/2026Status: DisposedITAT Rajkot09 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given a sufficient opportunity of being heard, violating the principles of natural justice. Similar cases were remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeals were filed against ex-parte orders passed by the CIT(A) for AY 2018-19 and 2019-20. The assessee contended that they could not represent their case before the CIT(A) due to lack of sufficient opportunity and submission of documents.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice due to insufficient opportunity for the assessee to present their case and evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

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 Vimal Desai, Ld. AR
For Respondent: Shri Abiram Kartikeyan S., Ld. Sr. DR
Hearing: 23/07/2026Pronounced: 09/09/2026

Per, Dr. Arjun Lal Saini, AM: The present two appeals have been filed by the Assessee, against the separate order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 30.03.2026 arising in the matter of assessment order passed u/s. 147 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the

The order continues below.

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