NATVARBHAI DALSUKHBHAI NIZAMA,BHARUCH vs. INCOME TAX OFFICER WARD-1(1), BHARUCH

ITA 239/SRT/2026Status: DisposedITAT Surat17 August 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was ex-parte and non-speaking, violating the principles of natural justice. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order. The assessee contended that they could not represent their case before the CIT(A) and wished to file additional evidence before the Assessing Officer.

What were the issues?

Whether an ex-parte order by the CIT(A) violates the principles of natural justice and warrants a remand. Whether the assessee should be granted an opportunity to present additional evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Mukund Rao, AR
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 21/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2012- 13, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 12.12.2025, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) r.w.s. 147 of the Act, on 28.11.2019. 2. At the outset itself, the ld. Counsel for the assessee assailed the impug

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →