SURENDRAKUMAR CHUNILAL SHAH T L/H SHRENIKKUMAR SURENDRA SHAH,VALSAD vs. ITO, WARD 8, VAPI

ITA 1299/SRT/2025Status: DisposedITAT Surat17 August 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause due to the assessee's death. The matter was restored to the AO for fresh adjudication, allowing the legal heir an opportunity to present their case.

What were the facts?

The assessee did not file a return for AY 2011-12. The AO made additions for unexplained investments and credits after the assessee failed to appear. The assessee passed away during assessment proceedings, and the legal heir filed the appeal with a delay.

What were the issues?

Whether the assessment order passed ex-parte due to the assessee's death and non-representation should be set aside and restored to the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Suresh K. kabra, CA
For Respondent: Shri Ashish Kumar, Sr. DR

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

Feeling aggrieved by the order of first-appeal dated 03.10.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 27.12.2018 passed by learned ITO, Ward-8, Vapi [“Ld. AO”] u/s 144 r.w.s. 147 of Income-tax

Surendra Kumar Chuni Lal Shah (Through: Legal Heir Shrenik Kumar Surendra Shah) ITA No. 1299/SRT/2025 - AY 2011-12 Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

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The order continues below.

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