KETANKUMAR CHAMPAKLAL FULWALA,SURAT vs. ITO/WARD-2(3)(6), MAJURA GATE SURAT

ITA 709/SRT/2026Status: DisposedITAT Surat07 August 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the AO, citing principles of natural justice and the assessee's failure to receive notices due to an incorrect email address being used by the CIT(A). The AO was directed to adjudicate afresh after providing an opportunity of hearing.

What were the facts?

The assessee did not file a return, and the AO initiated reassessment proceedings based on information about a property purchase. The AO made an addition for unexplained investment, and the CIT(A) dismissed the assessee's appeal for non-prosecution.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-service of notice at the correct email address warrants setting aside and remand. Whether the AO should reconsider the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69

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 Ashwin K. Parekh, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 03.08.2026Pronounced: 07.08.2026

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

Feeling aggrieved by the order of first-appeal dated 07.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 08.02.2024 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Ketankumar Champaklal Fulwala

2.

The background facts leading to present appeal are such that the assessee did not file any return u/s 139. The L

The order continues below.

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