MITAL HARESHKUMAR PATEL,AHMEDABAD vs. INCOME TAX OFFICE, WARD 3(3)(5), AHMEDABAD, AHMEDABAD

ITA 2088/AHD/2026Status: DisposedITAT Ahmedabad08 September 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without discussing the grounds on merits and that the assessee's claims required detailed verification. Therefore, the matter was remanded to the Assessing Officer for fresh assessment.

What were the facts?

The assessee filed an appeal before the CIT(A) with a 70-day delay, which was dismissed without discussing the merits. The CIT(A) refused to condone the delay, stating the assessee did not show sufficient cause.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the delay and without discussing the grounds on merits. Whether the additions made under Section 69A were justified.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Sanjay Kumar & Shri R. Govindarajan

For Appellant: Shri Hardik Vora, A.R
For Respondent: Shri Sachin Kumar, Sr. D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 08-04- 2026 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2017-18. 2. The assessee raised the following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the Ld. CIT(A) has erred in dismissing the appeal without discussing the grounds on merits. Mital Hareshkumar Patel, A.Y. 2017-18

2.

On the facts and circumstances of the case a

The order continues below.

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