PRADYUMANSINH MULRAJSINH SARVAIYA,BHAVNAGAR vs. THE ITO, WARD-1(9), BH

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ITA 1237/AHD/2026Status: DisposedITAT Ahmedabad06 July 2026AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interests of justice would be served by giving the assessee an opportunity to present their case before the AO. The assessee was directed to pay a cost of Rs. 5000/- to the Prime Minister's National Relief Fund.

What were the facts?

The assessee's appeal was filed against an ex parte order by the CIT(A) and an ex parte assessment order by the AO. The assessee, an agriculturist, claimed the addition was made by treating agriculture income as from undisclosed sources.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing and whether the assessment and additions made were justified without proper appreciation of facts and evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG

For Appellant: Shri Mohit Balani, A.R, Shri Veerabadram Vislavath, Sr. DR
For Respondent: Shri Veerabadram Vislavath, Sr. DR
Hearing: 30/06/2026Pronounced: 06/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD

BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER

आयकर अपील सं./I.T.A. No. 1237/Ahd/2026 (िनधा�रण वष� / Assessment Year : 2013-14)

बनाम Shri Pradyumansinh Income Tax Officer / Mulrajsinh Sarvaiya Ward-1(9), Bhavnagar Vs. Krushnakunj, Navagadh, Palitana, Dist. Bhavnagar, Bhavnagar, Gujarat - 364270 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BLJPS0277E (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Mohit Balani, A.R. ��यथ� क� ओर से/Respondent by : Shri Veerabadram Vislavath, Sr. DR

Date of Hearing 30/06/2026 Date of Pronouncement 06/07/2026

(आदेश)/ORDER

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 22.12.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2013-14.

ITA No.1237/Ahd/2026[Shri Pradyumansinh Mulrajsinh Sarvaiya vs. ITO] A.Y. 2013-14 - 2 –

2.

The assessee has taken following grounds in this appeal:

“1. The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the impugned order ex parte and without granting proper and effective opportunity of hearing to the appellant.

2.

The learned CIT(A) has erred in law and on facts in confirming the reopening of assessment under section 147 of the Act.

3.

The learned CIT(A) has erred in law and on facts in confirming the action of the Assessing Officer in framing assessment under section 147 r.w.s. 144 r.w.s. 144B of the Act without properly appreciating the facts of the case.

4.

The learned CIT(A) has erred in law and on facts in confirming the addition of ₹12,95,000/- made by the Assessing Officer.

5.

The learned CIT(A) has erred in law and on facts in not appreciating the evidences and explanation of the appellant.

6.

The learned CIT(A) has erred in law and on facts in confirming levy of interest charged under the Act.

7.

Your appellant craves liberty to add, to alter, to modify, to amend or to withdraw/delete any of the grounds of appeal at any time, on or before the hearing of appeal.”

3.

At the outset, the Ld. Counsel for the assessee has invited my attention to the impugned order of the Ld.CIT(A) to submit that the same is the ex parte order of the Ld. CIT(A).

ITA No.1237/Ahd/2026[Shri Pradyumansinh Mulrajsinh Sarvaiya vs. ITO] A.Y. 2013-14 - 3 –

4.

He has further invited my attention to the impugned assessment order to submit that the same is also an ex parte / best judgment order passed u/s 144 of the Act.

4.1 The Ld. Counsel has submitted that the assessee is an agriculturist and the impugned addition has been made by the Assessing Officer (in short ‘the AO’) by treating agriculture income of the assessee as ‘income from undisclosed sources’. Ld. Counsel submitted that the assessee was not aware of the complexities of Income Tax Procedures and he could not make proper representation before the lower authorities. The Ld. Counsel for the assessee further submitted that the assessee has a fair case on merits and also submitted that the assessee may be given an opportunity to present his case before the Ld. Assessing Officer.

5.

Considering the rival submissions, in my view, the interests of justice will be well served, if the assessee be given an opportunity to present his case before the Ld.AO. So far as the negligence on the part of the assessee in not properly representing his case before the lower authorities is concerned, the asessee can be burdened with reasonable costs of Rs.5000/- to be deposited in the Prime Minister’s National Relief Fund. The assessee will deposit the aforesaid cost amount within 60 days from the receipt of copy of this order and will produce the proof of such deposit

ITA No.1237/Ahd/2026[Shri Pradyumansinh Mulrajsinh Sarvaiya vs. ITO] A.Y. 2013-14 - 4 –

before the Ld.AO. Subject to the fulfilment of the aforesaid condition, the AO will pass the assessment order afresh after giving due opportunity to the assessee.

6.

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

This Order pronounced on 06/07/2026

/- Sd/- (SANJAY GARG) JUDICIAL MEMBER Ahmedabad; Dated 06/07/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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