PARAGBHAI BACHUBHAI JADEJA,JETPUR, RAJKOT vs. THE ITO WARD - 3 (1) (1), RAJKOT, RAJKOT

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ITA 341/RJT/2026Status: DisposedITAT Rajkot31 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the present appeal. It set aside the CIT(A)'s order, finding that the dismissal was solely on technical grounds without considering the merits.

What were the facts?

The assessee's case was reopened under Section 147 based on information of transactions with an Angadia concern. The assessee failed to comply with notices, leading the AO to treat Rs. 1,00,00,000/- as unexplained income. The CIT(A) dismissed the appeal due to a delay in filing without adjudicating on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without adjudicating the issues on merits. Whether the delay in filing the appeal before the Tribunal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. BRR Kumar & Shri Sonjoy Sarma

For Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Hearing: 28/07/2026Pronounced: 31/07/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before Dr. BRR Kumar, Vice President And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 341/RJT/2026 [ �नधा�रण वष�/Assessment Year: 2019-20 ] Paragbhai Bachubhai Jadeja Ward-3 (1)(1), Rajkot Sudama Nagar, B/h.Panchsheel Aaykar Bhavan, Race Course Vs. Society, Dhoraji Road, Ring Road, Jetpur-360002, Gujarat Rajkot-360001, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHSPJ1623M (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : None Respondent by : Shri Gopi Nath Chaubey, Ld. Sr. DR Date of Hearing : 28/07/2026 Date of Pronouncement : 31/07/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2019-20, 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 [hereinafter referred to as ‘NFAC’], dated 12.01.2026, which in turn arises out of an order passed by assessing officer u/s. 147 r.w.s. 144 of the Act, dated 02.02.2024.

2.

Brief facts of the case are that the assessee is in individual, for the Assessment Year 2019-20 case of the assessee was reopened under section 147 of the Income-

ITA No. 341/RJT/2026 Paragbhai B. Jadeja tax Act on the basis of information that the assessee had allegedly entered into transactions amounting to Rs.1,00,00,000/- with M/s. RC Enterprises, an Angadia concern. Consequently, notice under section 148 of the Act was issued. During the course of the assessment proceedings, the assessee failed to comply with the notices issued by the Assessing Officer. Accordingly, the Assessing Officer treated the sum of Rs.1,00,00,000/- as unexplained income and completed the assessment determining the total income of the assessee at Rs.1,02,99,970/-.

3.

Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). However, there was a delay of 132 days in filing the appeal. The assessee filed an application seeking condonation of the delay, explaining the reasons for the same. The Ld. CIT(A), however, held that the assessee had failed to establish sufficient cause for the delay and dismissed the appeal in limine without condoning the delay and without adjudicating the issues on merits.

4.

At the time of hearing, none appeared on behalf of the assessee despite due service of notice. We are, therefore, not inclined to keep the appeal pending indefinitely and proceed to dispose of the same after hearing the Ld. DR and on the basis of the material available on record. On perusal of the impugned order, we find that the Ld. CIT(A) dismissed the appeal ex parte without adjudicating the issues on merits and only on the ground of delay in filing the appeal. We further notice that the present appeal before the Tribunal has also been filed with a delay of 38 days, along with an application seeking condonation of the said delay. The Ld. DR submitted that the conduct of the assessee was not diligent and, therefore, the Ld. CIT(A) was justified in dismissing the appeal on the basis of the material available on record.

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ITA No. 341/RJT/2026 Paragbhai B. Jadeja 05. We have considered the submissions and perused the record. Having regard to the reasons stated in the application for condonation of delay, we are satisfied that the assessee was prevented by sufficient cause from filing the present appeal within the prescribed period. Accordingly, the delay of 38 days in filing the present appeal before the Tribunal is condoned.

6.

Since the Ld. CIT(A) has dismissed the appeal solely on technical grounds without adjudicating the issues on merits, in the interest of justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the Ld. CIT(A) with a direction to decide the appeal afresh on merits after providing adequate opportunity of hearing to the assessee.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 31st day of July, 2026.

Sd/- Sd/- [ Dr. BRR Kumar] [ Shri Sonjoy Sarma ] Vice President Judicial Member राजकोट/Rajkot िदनांक/ Date:31/07/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order //True Copy// Sr. Private Secretary ITAT, Rajkot

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