BALUBHAI KESHAVBHAI PATEL,SURAT vs. ITO, WARD-2(2)(1), SURAT

ITA 27/SRT/2026Status: DisposedITAT Surat10 August 2026AY 2016-177 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was barred by limitation, referencing the Supreme Court's decision in Union of India & Ors. Vs. Rajeev Bansal. The Tribunal also noted that the CIT(A) passed an ex-parte order without providing sufficient opportunity to the assessee.

What were the facts?

The assessee, an individual, did not file an original return of income for AY 2016-17. The Assessing Officer (AO) initiated reassessment proceedings under Section 147, leading to an addition of Rs. 10,89,339/- as unexplained investment under Section 69.

What were the issues?

The key issues were the validity of the Section 148 notice due to limitation and the fairness of the ex-parte order passed by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 69,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Sapnesh Sheth, Advocate
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2016-17, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 21.07.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 147 read with section 144B of the Act, dated 19.05.2023. 2. Gro

The order continues below.

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