DULABHAI VALJIBHAI PANDAV,SURAT vs. INCOME TAX OFFICER,WARD 3(2)(1), SURAT

ITA 1346/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2012-134 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the CIT(A)'s order was ex-parte and non-speaking, violating natural justice principles. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal before the ITAT was filed with a delay of 401 days due to the CIT(A)'s order not being checked on the provided email addresses. The assessee also contended that the CIT(A)'s order was ex-parte and violated principles of natural justice.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 144,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 Chaitali Shah, CA
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 (AY) 2012-13, is directed against the order under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 05.08.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s. 147 of the Act, dated 22.10.2019. 2. Learned Counsel for the assessee submitted t

The order continues below.

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