DHANANJAY SHASHIKANT VAKHARIA,SURAT vs. ITO, WARD 1(2)(6), SURAT

ITA 1389/SRT/2025Status: DisposedITAT Surat07 August 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal, set aside the CIT(A)'s ex-parte order, and restored the matter to the AO. The AO was directed to consider the assessee's request for DVO reference under Section 50C(2) and pass a fresh speaking order.

What were the facts?

The assessee declared LTCG from property sale, but the AO reopened the assessment under Section 147, alleging escaped income due to higher stamp duty valuation. The assessee's representative requested a reference to the DVO under Section 50C(2), which was not acted upon. The CIT(A) dismissed the appeal ex-parte for non-prosecution.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without a speaking adjudication, and whether the AO erred in not referring the matter to the DVO under Section 50C(2) as requested by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 50C,Section 50C(2),Section 250(6),Section 253(5)

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
Hearing: 09.06.2026Pronounced: 07.08.2026

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

Feeling aggrieved by the order of first-appeal dated 30.04.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order passed by learned ITO, Ward-1(2)(6), Surat [“Ld. AO”] u/s 144 r.w.s. 147 & 144B(8) of Income-tax Dhananjay Shashikant Vakharia Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on following grounds:

“1. On the facts and circumstances of the case as well as law on

The order continues below.

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