SURESHBHAI THAKORBHAI TAILOR,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

ITA 118/SRT/2026Status: DisposedITAT Surat14 August 2026AY 2018-194 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), citing the mistake of the tax consultant. The Tribunal also set aside the CIT(A)'s order and restored the matter to the AO to provide the benefit of the cost of acquisition.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of over 6 months, attributed to a mistake by the tax consultant. The CIT(A) passed an ex-parte order without considering the merits of the case.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned due to a tax consultant's error, and whether the assessee was denied natural justice by an ex-parte order without considering the merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri P M Jagasheth, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned two appeals filed by the same assessee, pertaining to same Assessment Year 2018-19, are directed against the separate orders 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, Delhi (hereinafter referred to as “the Ld.CIT(A)/NFAC”) both dated 09.12.2025, which in turn arise out of separate orders passed by the Assessing Officer u/s. 147 r.w.s. 144 and penalty order p

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 →