SHRI DIPAK KANUBHAI SHAH HUF,SURAT vs. ITO WARD-3(2)(2), SURAT

ITA 1298/SRT/2024Status: DisposedITAT Surat17 August 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex-parte order of the CIT(A) was passed due to a bona fide reason of incorrect email communication. Considering the submissions of both parties and the AO's adverse observations, the Tribunal decided to restore the matter to the AO for fresh adjudication.

What were the facts?

The assessee-HUF filed a return of income, which was selected for scrutiny. The Assessing Officer (AO) made additions on account of unexplained cash credits and disallowance of interest, leading to a significantly higher assessed income. The assessee's first appeal before the CIT(A) was dismissed ex-parte due to non-representation.

What were the issues?

Whether the ex-parte order of the CIT(A) should be set aside due to incorrect communication of hearing notices, and whether the matter should be remanded to the CIT(A) or the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

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 CA Shaunak Zaveri
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 17.08.2026

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

Feeling aggrieved by the order of first-appeal dated 15.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A), NFAC”], which in turn arises out of the assessment-order dated 27.12.2017 passed by learned ITO, Ward-3(2)(2), Surat [“Ld. AO”] u/s 143(3) of Income- Shri Dipak Kanubhai Shah HUF tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

The background facts leading to present appeal are such that the assessee-HUF f

The order continues below.

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