NAROTTAMBHAI KALABHAI PANDAV,SURAT vs. ITO, WARD 3(2)(1), SURAT

ITA 459/SRT/2025Status: DisposedITAT Surat17 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without proper opportunity to the assessee, as notices were sent to incorrect email addresses. The matter was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee purchased an immovable property for Rs. 35,00,000/-, while the stamp duty valuation was Rs. 1,20,72,420/-. The Assessing Officer added the difference of Rs. 85,72,420/- to the assessee's income under Section 56(2)(x). The CIT(A) dismissed the assessee's appeal for non-prosecution.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without affording a proper opportunity to the assessee. Whether the addition under Section 56(2)(x) was justified.

Which sections of the Income-tax Act were involved?

Section 56(2)(x),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 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 09.01.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 22.03.2021 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 143(3) r.w.s. 143(3A) & 143(3B) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2018-19, the assessee has filed this appeal on following grounds:

Narottambhai Kalabhai Pandav ITA No. 459/SRT/2025 – AY 2018-19

1.

The Ld. CIT(A), NFAC has erred and was not just and proper on the facts of the case and in law in confirming t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 56(2)(x)

All 565 judgments and leading authorities on Section 56(2)(x) →

Recent GST High Court judgments

Search GST case law →