JAYABEN PRADEEPKUMAR PATEL,NA

ITA 343/SRT/2026Status: DisposedITAT Surat17 August 2026AY 2021-20225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A). It further held that the CIT(A) order was ex-parte and non-speaking, violating natural justice, and therefore set aside the order.

What were the facts?

The appeals were filed belatedly before the CIT(A) due to the mistake of the tax consultant. The assessee argued that the CIT(A) order was ex-parte and violated the principles of natural justice.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned and whether the ex-parte order of the CIT(A) violated the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Kumar Pandya, Advocate
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 20/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned four appeals filed by the difference assessees, pertaining to Assessment Yea

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.

Recent GST High Court judgments

Search GST case law →