PRASHANTKUMAR CHIMANLAL PATEL,MEHSANA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2, AHMEDABAD, AHMEDABAD

ITA 1599/AHD/2026Status: DisposedITAT Ahmedabad23 June 20267 pages
AI SummaryRemanded

What were the facts?

The assessee, an overseas citizen residing in Australia, failed to file an income tax return for AY 2018-19. The Assessing Officer (AO) reopened the case and made additions of Rs. 10,53,48,749/- as unexplained income. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal due to delay without adjudicating on merits.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and noted that the CIT(A) had dismissed the appeal on technical grounds without considering the merits. The Tribunal set aside the matter to the AO to allow the assessee an opportunity to explain the source of fixed deposits and other credits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay without considering the merits, and whether the additions made by the AO were justified without proper opportunity for the assessee to explain the sources of income.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 249(3),Section 69A,Section 285BA,Section 271AAC,Section 270A,Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Ms. Nirha Desai, AR
For Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Hearing: 18.06.2026Pronounced: 23.06.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeal) – 3, Ahmedabad [hereinafter referred to as “CIT(A)”] dated 20.11.2025 for the Assessment Year (A.Y.) 2018-19 in the proceeding u/s 147 r.w.s. 144 of the Income Tax Act [hereinafter referred as “The Act”].

2.

There was delay of 89 days in filing of this appeal. The assessee has filed a condonation application along with an affidavit explaining the reason for delay. It has been explained that the assessee is an overseas citizen of India and residing in Australia since the year 2008. He had Prashantkumar Chimanlal pate

The order continues below.

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