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

ITA 820/RJT/2026Status: DisposedITAT Rajkot09 September 2026AY 2019-203 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 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.

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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