HITECH SOFTWARE PROJECTS,SURAT vs. ITO WARD-2(3)(6), SURAT

ITA 1150/SRT/2025Status: DisposedITAT Surat17 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed filed submissions before the CIT(A) prior to the dismissal order. Therefore, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication, granting the assessee an opportunity to present its case.

What were the facts?

The Assessing Officer made an addition of Rs. 85,00,000/- to the assessee's income. The assessee's appeal before the CIT(A) was dismissed due to non-representation, despite the assessee claiming to have filed written submissions.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal due to non-representation when the assessee had filed submissions. The principle of natural justice and the right to a fair hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148

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: Ms. Chaitali Shah, CA
For Respondent: Shri Ashish Kumar, Sr. DR

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

Feeling aggrieved by the order of first-appeal dated 31.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 19.05.2023 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”]

Hitech Software Projects ITA No. 1150/SRT/2025 A.Y- 2017-18 2017-18, 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 Ld. AO, taking into an inform

The order continues below.

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