SUNIL JAYANTILAL SHAH,SURAT vs. ITO, WARD-1(1)(4), SURAT

ITA 1304/SRT/2025Status: DisposedITAT Surat27 July 2026AY 2011-126 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) decided the issue on merit without hearing the assessee due to non-compliance. Therefore, the matter was restored to the CIT(A) to provide one more opportunity to the assessee to present their case.

What were the facts?

The Assessing Officer reopened the assessment based on information that the assessee received accommodation entries for commodity profit. The AO added the profit as unexplained cash credit, and the CIT(A) dismissed the assessee's appeal for non-compliance.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without adequate opportunity to the assessee, and whether the addition on account of commodity profit as unexplained cash credit is justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 68,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T. R. Senthil Kumar & Shri Ratnesh Nandan Sahay

For Appellant: Shri P.M. Jagasheth, C.A
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 30/04/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-4, Surat [In short, ‘the ld. CIT(A)’] dated 01/09/2025 for the assessment year (AY) 2011-12 wherein the assessee has raised following grounds of appeal:

"

1.

On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in re-

2 Sunil Jayantilal Shah Vs ITO opening the assessment u/s. 147 of the

The order continues below.

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