RANCHHOD BHAI PATEL,MORVI GUJARAT vs. ITO WARD - 1, MORVI

ITA 144/RJT/2026Status: DisposedITAT Rajkot08 September 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh adjudication in the interest of substantial justice, allowing the assessee one more opportunity to present its case. A cost of Rs. 3,000/- was imposed on the assessee.

What were the facts?

The Assessing Officer added an unsecured loan of Rs. 33,30,000/- and capital gains from property sale to the assessee's income. The assessee did not appear before the CIT(A), leading to an ex parte order.

What were the issues?

Validity of reassessment proceedings and additions made by the AO, and the assessee's failure to appear before appellate authorities.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 68,Section 132(4),Section 270A

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: Ms. Apurva Hire, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)
Hearing: 02/09/2026Pronounced: 08/09/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2019-20, 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 [hereinafter referred to as ‘NFAC’], dated 24.11.2025, which in turn arises out of an order passed by assessing officer u/s. 147 of the Act, dated 29.03.2024. 02. Brief facts of the case are that the Assessin

The order continues below.

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