RUKSANA KHATUN ABDULAZIZ SHAIKH,SURAT vs. ITO, CIRCLE-1(1)(1), SURAT

ITA 558/SRT/2026Status: DisposedITAT Surat18 August 2026AY 2019-208 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause and the principle of substantial justice. The Tribunal set aside the CIT(A)'s ex-parte order and restored the matter to the AO for fresh adjudication, directing the assessee to ensure active participation.

What were the facts?

The assessee's appeal was delayed by 129 days. The assessee, an elderly lady, failed to prosecute her first appeal before the CIT(A) due to unfamiliarity with online proceedings, leading to an ex-parte dismissal. The AO had initiated reassessment proceedings due to cash deposits and credit entries, making additions for suppressed trade discounts.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte order of the CIT(A) should be set aside to allow the assessee an opportunity for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250(6),Section 253(5)

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 P.M. Jagasheth, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 11.06.2026Pronounced: 18.08.2026

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

Feeling aggrieved by the order of first-appeal dated 25.09.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 06.03.2024 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year Ruksana Khatun Abdulaziz Shaikh [“AY”] 2019-20, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

The registry has informed

The order continues below.

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