SACHI MOLDING SOLUTIONS PRIVATE LIMITED,VALSAD vs. THE INCOME TAX OFFICER, WARD- 2(1)(2), CURRENT JURISDICTION- WARD 2(1)(3) SURAT, SURAT

ITA 215/SRT/2025Status: DisposedITAT Surat18 August 2026AY 2014-157 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The Tribunal found that the CIT(A) did not provide adequate opportunities to the assessee and there was a factual inconsistency in the CIT(A)'s order.

What were the facts?

The assessee filed an appeal with a delay. The CIT(A) had decided the first appeal ex-parte without giving adequate opportunities and also made a factual inconsistency regarding the assessment order date.

What were the issues?

Whether the CIT(A) erred by deciding the appeal ex-parte without providing sufficient opportunities and whether the CIT(A)'s order suffered from factual inconsistency.

Which sections of the Income-tax Act were involved?

Section 253(5),Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Hiren R. Vepari, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 08.07.2026Pronounced: 18.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 25.05.2018 passed by learned Commissioner of Income-Tax (Appeals)-2, Surat [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 29.12.2016 passed by learned ITO, Ward-2(1)(2), Surat [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Sachi Molding Solutions Private Limited

2.

There is a delay in filing present appeal. Ld. AR for assessee submitted th

The order continues below.

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