JYOT INTERNATIONAL MARKETING LTD.,AHMEDABAD vs. DY.CIT CIRCLE -2(1)(1), AHMEDABAD

ITA 2685/AHD/2026Status: DisposedITAT Ahmedabad10 September 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before it, noting that the CIT(A) had dismissed the assessee's appeal on technical grounds without adjudicating the merits. The Tribunal found it necessary to give the assessee another opportunity to be heard by the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for a delay of 39 days and non-submission of details. The Assessing Officer had added a significant amount of unsecured loans as unexplained credit under Section 68 and taxed it under Section 115BBE.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without providing a reasonable opportunity of being heard and without adjudicating the grounds on merits. Whether the addition of unsecured loans as unexplained credit was justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 250,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Tapas Ram Misra & Shri R. Govindarajan

For Appellant: Shri Aseem L. Thakkar, A.R
For Respondent: Shri Abirama Karthikeyan, CIT-D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 08-12- 2025 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2022-23. Condonation of delay

2.

There was delay of more than 160 days in filing of appeal before ITAT. Assessee claimed that it came to know about dismissal of appeal by CIT(A) only on receipt of penalty order for the year under appeal and Jyot International Marketing Ltd., A.Y. 2022

The order continues below.

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