HARDIK RAJENDRAKUMAR MANIYAR,KADI vs. THE ITO, WARD-5, MEHSANA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] Before Shri Sanjay Garg, Judicial Member आयकर अपील सं /ITA No.781/Ahd/2026 िनधा�रण वष� /Assessment Year : 2017-18 Hardik Rajendrakumar Maniyar, ITO A-17, Sarshwati Society, Kadi, बनाम/ Ward-5, v/s. Gujarat-382715 Mehsana �थायी लेखा सं./PAN: CDEPM8447C (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Yogesh Kanheria, AR Revenue by : Shri Amit Pratap Singh, Sr. DR सुनवाई की तारीख/Date of Hearing : 23/07/2026 घोषणा की तारीख /Date of Pronouncement: 29/07/2026 आदेश/O R D E R The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Gurugram [hereinafter referred to as ‘Ld. CIT(A)’] dated 15/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017- 18. 2. At the outset, the Ld. Counsel for the assessee has submitted that the impugned order of the CIT(A) is an ex-parte order against the assessee. The Ld. Counsel for the assessee has submitted that the assessee has a fair case on merits. That the Assessing Officer (in short “the AO”) added up all the credits and withdrawals in the bank account of the assessee. The Ld. Counsel has submitted that the assessee may be given an opportunity to present his case before the CIT(A).

ITA No.781/Ahd/2026 Hardik Rajendrakumar Maniyar vs. ITO Asst.Year 2017-18 2 3. Considering the facts of the case, in my view, the assessee should be given an opportunity to present his case before the Ld. CIT(A). Accordingly, the impugned order of the CIT(A) is set-aside. The matter is restored to the file of the CIT(A) for decision afresh. It is directed that the assessee will be vigilant and take care of the notices issued by the CIT(A) and promptly represent his matter before the CIT(A) as and when called for.

Order pronounced in the Open Court on 29/07/2026.

Sd/- (Sanjay Garg) Judicial Member

अहमदाबाद/Ahmedabad, िदनांक/Dated 29/07/2025 Tanmay, Sr. P.S. TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� अपील ( ) / The CIT(A)-(NFAC) 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद /DR,ITAT, Ahmedabad. , , 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 23.07 2026 2. Date on which the typed draft is placed before the Dictating Member. : 27.07.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for : 28.07.2026 pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 30.07.2026 7. Date on which the file goes to the Bench Clerk. : 30.07.2026 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature : on the order. 10. Date of Despatch of the Order :