DINAL MAHENDRAKUMAR MODI,SURAT vs. ITO, WARD 3(3)(1), SURAT

PDF · subscribers
ITA 449/SRT/2025Status: DisposedITAT Surat15 May 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the orders of the lower authorities and directed the Assessing Officer to grant one more opportunity of hearing to the assessee to explain its case on merits, requiring the assessee to provide all necessary details.

What were the facts?

The assessee, an individual, did not file a return of income for AY 2018-19. Information regarding TDS and property transactions led to the reopening of assessment. The assessee failed to comply with notices, resulting in an ex-parte reassessment order with significant additions.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the lower authorities and if the case should be remanded for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (PHYSICAL HEARING) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member

ITA No: 449/SRT/2025 Assessment Year: 2018-19

Dinal Mahendrakumar Income Tax Officer Modi Ward-3(3)(1), 31, Sai Krishna Row House Vs Surat Near Parshuram Garden, Adajan, Surat-395009 Gujarat PAN: AAFPZ3452J (Respondent) (Appellant) Assessee Represented: Shri Uday Nanavaty, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 28-04-2026 Date of pronouncement : 15-05-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the exparte appellate order dated 19.02.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.

I.T.A No. 449//SRT/2025 A.Y. 2018-19 Page No 2 Dinal Mahendrakumar Modi vs. ITO

2.

Brief facts of the case is that the assessee is an individual and working women but not earning taxable income, hence not filed Return of Income for the Asst. Year 2018-19. However the assessee filed her last Return of Income for the Asst. Year 2016-17 in the name of Dinal Rajesh Zaveri, after dispute with her husband she was not in a position to carry out any business activity. He filed divorce petition during the year 2019-10 and thereafter she is running a beauty parlor at her home on very small scale to meet her daily living expenses.

2.1. Information received with the department that the assessee has TDS of Rs.23,509/- under section 194A from United Bank of India and purchased an immovable property for Rs.60,51,000/- and sale of another immovable property for Rs.1.4 crores. As the assessee has not filed Return of Income, the assessment was reopened by issuing a notice u/s. 148 of the Act was issued. The assessee failed to comply with notices, which has resulted in passing exparte reassessment order making addition of Rs.2,03,71,010/-.

3.

Aggrieved against the reassessment order, the assessee filed an appeal before Ld. CIT(A) and sought for adjournments on three occasions. Thereafter the assessee failed to response, therefore Ld.CIT(A) confirmed the addition made by assessing officer by dismissing the appeal filed by the assessee.

4.

Aggrieved against the appellate order, the assessee is in appeal before us raising the following grounds of appeal: 1. The Learned CIT(A) has erred in passing order on 19/02/2025 without giving proper opportunity. As there was a high pitch assessment in this case resulting in high demand hence CIT(A) was not in position to give much time hence disposed of the appeal by dismissing the same.

I.T.A No. 449//SRT/2025 A.Y. 2018-19 Page No 3 Dinal Mahendrakumar Modi vs. ITO

2.

All the Grounds of Appeal prayed before CIT(A) remains unchanged as there was no hearing on any grounds of appeal during the course of appellate proceedings before CIT(A) 3. It is therefore prayed that case be referred back to AO 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal. 5. Heard rival submissions and perused the materials available on record. Ld. Counsel for the assessee submitted that the details of sale of property and purchase of property in his Paper Book. Since it is an exparte orders both before the lower authorities and opportunity of hearing be given to the assessee to explain its case on merits. Therefore, in the interest of justice, we set aside the orders passed by the lower authorities with a direction to the Jurisdictional Assessing Officer to give one more opportunity of hearing to the assessee to explain its case. Needless to say, the assessee is required to file all necessary details and records before the JAO to pass order on merits of the case.

6.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.

Order pronounced in the open court on 15-05-2026 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Surat : Dated 15/05/2026 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT

I.T.A No. 449//SRT/2025 A.Y. 2018-19 Page No 4 Dinal Mahendrakumar Modi vs. ITO 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, सूरत

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →