MILAN MAHESHBHAI MORADIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

ITA 1380/SRT/2025Status: DisposedITAT Surat07 August 2026AY 2023-246 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the order of the CIT(A) which had set aside the assessment and remanded the case back to the AO. The assessee's appeal challenging the CIT(A)'s order was dismissed.

What were the facts?

The assessee filed a return of income, but the case was selected for scrutiny based on information from another search. The Assessing Officer (AO) completed the assessment under Section 144 after the assessee failed to comply with notices. The CIT(A) set aside the assessment and remanded it back to the AO.

What were the issues?

The primary issue was the legality of the assessment framed by the AO and the correctness of the CIT(A)'s decision to set aside the assessment and remand the case for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(2),Section 142(1),Section 251(1)(a),Section 153(3)

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: Shri Chirag A. Bhalani, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 08.06.2026Pronounced: 07.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 14.11.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 21.03.2025 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 144 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2023-24, the assessee has filed this appeal. Milan Maheshbhai Moradiya

2.

We have heard learned Representatives of both side and carefully considered their submissions as well as the orders of lower-author

The order continues below.

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