VIKRAMBHAI DHUDABHAI ACHARY,BANASKANTHA, GUJARAT vs. INCOME TAX OFFICER, WARD 1, PALANPUR, PALANPUR, GUJARAT

ITA 2626/AHD/2026Status: DisposedITAT Ahmedabad08 September 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that meritorious cases should not be dismissed solely on grounds of limitation. The CIT(A) was directed to decide the appeal on merits after providing an opportunity to the assessee to furnish evidence and calling for a remand report from the AO.

What were the facts?

The assessee filed a return of income, but made no compliance before the AO. The AO made an addition for non-deduction of TDS on purchases. The CIT(A) dismissed the assessee's appeal due to a delay in filing, without deciding on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine due to delay without adjudicating the grounds on merits. Whether the addition made by the AO on account of non-deduction of TDS was justified.

Which sections of the Income-tax Act were involved?

Section 194Q,Section 40(a)(ia),Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Shri Chetan Agarwal, AR
For Respondent: Shri Kiran Unavekar, CIT-DR
Hearing: 31.08.2026Pronounced: 08.09.2026

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 10.07.2026 for the Assessment Year (A.Y.) 2023-24 in the proceeding u/s 144 r.w.s. 144B of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee had filed his return of income for A.Y. 2023-24 on 28.09.2023 declaring total income of Vikrambhai Dhudabhai Achary Vs ITO, AY- 2023-24 2 Rs.11,98,010/-. The case was selected for scrutiny under CASS for the reason that the assessee had made h

The order continues below.

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