DINESHKUMAR DEVABHAI CHAVDA,JAFRABAD vs. INCOME TAX OFFICER WD 3(1)(4), AMRELI

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 आयकरअपीलसं./ITA No. 342/Rjt/2026 (�नधा�रणवष�/Assessment Year: (2019-20) Dineshkumar Devabhai Chavda, The Income Tax Officer, Ward 3(1)(4), Amreli Babarkot Babarkot, Jafarabad Vs. Income Tax Office, Keriya Amreli 365540, Gujarat Road Amreli, Gujarat-365601 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGVPC1459H (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Mahesh Ladumor, Ld. AR Respondent by : Shri Anadi Dixit, Ld. Sr. DR Date of Hearing : 10/06/2026 12/06/2026 Date of Pronouncement : ORDER Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2019-20, 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 (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 15.01.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 read with section 144B of the Act, dated 18.02.2023. 2. Brief facts of the case are that for the assessment year 2019-20, assessee did not file return of income and on the information received insight portal of the

ITA No.342/Rjt/2026 [ AY 2019-20 ] Dineshkumar Devabhai Chavda v. ITO

department, that assessee has withdrawn a sum of Rs.1,00,82,000/- and deposit/credit of Rs.1,10,39,189/- in the bank account maintained by assessee during the assessment year in 2018-19, accordingly proceedings u/s 147 of the Act was initiated and notice u/s 148 of the Act was issued to the assessee. The Ld. Assessing Officer also issued notice u/s 142(1) of the Act, but assessee did not turn up before the Assessing Officer ultimately Assessing Officer on the basis of material available on record passed an assessment order u/s 147, r.w.s. 144 of the Act, by making an addition of Rs.1,10,39,189/- to the total income of the assessee and assessee’s income of Rs.1,10,39,189/- as income of the assessee. 3. Dissatisfied with the above order, assessee preferred an appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed due to considerable delay of 418-days in filing the appeal before the Ld. CIT(A) and ultimately appeal of the assessee was dismissed in limine without considering the merit of the case. 4. Still, aggrieved by the above order, assessee is in appeal before this Tribunal. 5. In the present case, the assessee has raised multiple grounds of appeal. However, the primary contention of the assessee is that the assessment order passed by A.O. is an ex-parte order. It is further submitted that the Ld. CIT(A) did not adjudicate the issue on merits and dismissed the appeal solely on the technical ground of delay in filing the appeal. Therefore, it was prayed that matter be restored to the file of the Ld. AO with a direction to decide the appeal afresh on merits after providing adequate opportunity of being heard to the assessee. 6. On the other hand, Ld. DR submitted that the decision of the authority below.

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ITA No.342/Rjt/2026 [ AY 2019-20 ] Dineshkumar Devabhai Chavda v. ITO

Order is pronounced in the open Court on 12/06/2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member //True Copy// राजकोट/Rajkot िदनांक/ Date: 12/06/2026 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

Sr. Private Secretary ITAT, Rajkot

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