KARTIK SHASHIKANT TRIVEDI (HUF),RAJKOT vs. ITO, WARD-1(2)(5), RAJKOT, RAJKOT

PDF · subscribers
ITA 546/RJT/2025Status: DisposedITAT Rajkot13 July 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for a fresh examination and decision on merits. The assessee was directed to cooperate and comply with notices from the CIT(A).

What were the facts?

The Assessing Officer reopened the assessment based on information that the assessee provided accommodation entries for share application money. The assessee's appeal before the CIT(A) was dismissed ex parte due to non-receipt of notices.

What were the issues?

Whether the ex parte dismissal of the appeal by the CIT(A) was justified and if the assessee should be granted another opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Mehul Ranpura, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 09/07/2026Pronounced: 13/07/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 546/RJT/2025 [ �नधा�रण वष�/Assessment Year: 2011-12 ] Shri Kartik Shashikant Trivedi (HUF) ITO, wd-1(2)(5) 53-Ajay Apartment, Dr. Yagnik Road, Aayakar Bhavan, Race Course Ring Vs. Nr. Hotel Imperial Palace, Road, Rajkot-360001, Gujarat Rajkot-360001, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHHK1593B (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Ganesh Iyer, Ld. Sr. DR Date of Hearing : 09/07/2026 Date of Pronouncement : 13/07/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2011-12, 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 [in short ‘NFAC’], dated 20.06.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) r.w.s. 147 of the Act, dated 24.12.2018.

2.

The brief facts of the case are that the Assessing Officer received information from the ADIT (Investigation Wing) that the assessee had allegedly provided accommodation entries in the guise of share application money and had earned

ITA No. 546/RJT/2025 Sh. Kartik Sashikant Trivedi commission therefrom. Based on the said information, the assessment was reopened by issuing a notice under section 148 pursuant to the provisions of section 147 of the Income-tax Act, 1961. In response to the notice, the assessee filed the return of income declaring a total income of Rs.3,82,510/-. Thereafter, notices under sections 143(2) and 142(1) of the Act were issued. After considering the material available on record and the submissions made by the assessee, the Assessing Officer completed the assessment determining the total income at Rs.60,87,719/-.

3.

Aggrieved, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). However, since there was no compliance with the notices issued by the Ld. CIT(A), the appeal was dismissed ex parte.

4.

Dissatisfied with the order of the Ld. CIT (A) assessee is in appeal before this tribunal. At the time of hearing the Ld. AR submitted that the assessee could not appear before the CIT(A) due to non-receipt of the notices. It was contended that the authorised representative of the assessee was also not aware of the status of the appellate proceedings, resulting in the ex parte disposal of the appeal. It was therefore prayed that one more opportunity may be granted to the assessee to present its case on merits.

5.

On the other hand, the Ld. DR supported the orders of the lower authorities and submitted that the Ld. CIT(A) had passed the order in accordance with law on the basis of the material available on record.

6.

We have heard the rival submissions and perused the material available on record. We find that the appeal before the CIT(A) was dismissed ex parte on account of non-compliance. Considering the submissions of the assessee and in the interest

Page 2 of 3

ITA No. 546/RJT/2025 Sh. Kartik Sashikant Trivedi of substantial justice, we deem it appropriate to restore the matter to the file of the CIT(A) with a direction to examine and decide the appeal afresh on merits after providing adequate opportunity of being heard to the assessee. The assessee is also directed to extend full cooperation and comply with all notices and directions issued by the CIT(A) without seeking unnecessary adjournments.

7.

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

Order pronounced in the open court on this 13th day of July, 2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 13/07/2026 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

Page 3 of 3

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →