MANISHKUMAR RAMESHBHAI PATEL,NA

ITA 553/SRT/2026Status: DisposedITAT Surat17 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication, citing principles of natural justice. The CIT(A) was directed to provide a hearing opportunity to the assessee, who was also instructed to ensure participation.

What were the facts?

The Assessing Officer made an addition of Rs. 27,89,935/- to the assessee's income. The assessee's first appeal was dismissed by the CIT(A) ex-parte as the assessee failed to appear for hearings.

What were the issues?

Whether the CIT(A) order passed ex-parte without proper service of notice, despite assessee's specific request for physical notices, is sustainable. Whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,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 27.02.2026 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A), Panaji [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 06.11.2017 passed by learned ITO, Ward-3, Navsari [“Ld. AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the Manishkumar Rameshbhai Patel ITA No. 553/SRT/2026 - AY 2012-13

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, on the basis of information

The order continues below.

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