LALITBHAI VALLABHBHAI KOTADIYA,GONDAL vs. THE INCOME TAX OFFICER, WARD-1(2)(1), RAJKOT

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ITA 429/RJT/2026Status: DisposedITAT Rajkot12 June 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was dismissed solely on technical grounds without considering the merits. Therefore, to serve the interest of justice and fair play, the case was remanded back to the CIT(A) to re-examine the issue afresh after condoning the delay and deciding on the merits.

What were the facts?

The assessee's income tax return for AY 2019-20 was processed, and the case was later reopened under Section 147. The Assessing Officer made an addition of Rs. 5,00,000/- to the declared income. The assessee's appeal before the CIT(A) was dismissed due to a delay of approximately 368 days, without deciding on the merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on technical grounds (delay) without adjudicating on the merits of the case. The primary issue is the condonation of delay and the subsequent decision on the substantive appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Samir Bhuptani, Ld. AR
For Respondent: Shri Anadi Dixit, Ld. Sr. DR
Hearing: 10/06/2026

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 आयकर अपील सं./ITA No. 429/RJT/2026 [ �नधा�रण वष�/Assessment Year: 2019-20 ] Lalitbhai Vallabhbhai Kotadiya, The Income Tax Officer, Stock Life Wealth Management, Ward-1(2)(1) Vs. B-131, Vikramsinhji Complex, New Aayakar Bhawan, Race Near Bus Stand, Gondal, Course Ring Road, Rajkot Gujarat-360311 Gujarat-360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQDPK0512C (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Samir Bhuptani, 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 22.01.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 12.03.2024.

ITA No.429/Rjt/2026 [ AY 2019-20 ] Lalitbhai Vallabhbhai Kotadiya v. ITO

2.

Brief facts of the case are that for the assessment year 2019-20, assessee filed return of income declaring taxable income of Rs.5,18,630/-, which was processed by CPC u/s 143(1) of the Act. Thereafter, case of the assessee was reopened u/s 147 of the Act. Believing that certain cash transaction were made in order to purchase property from R.K. Group. Accordingly, proceedings u/s 147 of the Act was initiated. In this connection, assessee has filed its reply before the Assessing Officer however the submissions made by the assessee were not satisfaction to the AO accordingly. Assessing Officer made an addition of Rs.5,00,000/- to declared income of assessee and assessed the total income of assessee at Rs.7,18,630/-. 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 delay in filing the appeal before the Ld. CIT(A). The delay was approximately 368-days and the appeal of the assessee was dismissed in limine without deciding on the merit of the case. 4. Still, aggrieved by the above order, assessee is in appeal before this Tribunal. At the time of hearing, Ld. AR stated that since the impugned order passed by the Ld. CIT(A) is only on the issue of technicalities and without adjudicating on the merit of the case therefore another chance may be given to the assessee so as to matter may adjudicate properly before competent authority. He therefore prayed that instant issue may be set aside to the file of Ld. CIT(A) with a direction to re-examine issue afresh after affording reasonable opportunity of being heard to the assessee and decide the appeal on the merit of the case. 5. On the other hand, Ld. DR relied on the decision of the authority below.

6.

We after considering the rival contention of the parties and on perusing the material available on record. We find that in present case of the assessee, the appeal

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ITA No.429/Rjt/2026 [ AY 2019-20 ] Lalitbhai Vallabhbhai Kotadiya v. ITO

of the assessee dismissed only on the issue of technicalities without looking into merit of the case, therefore interest of justice and fair play to find it necessary to remand back issue of the file of the Ld. CIT(A) with a direction to re-examine the issue afresh and decide the issues on merits after condoning delay.

7.

In terms of above, appeal filed by the assessee is allowed for statistical purpose.

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

राजकोट/Rajkot िदनांक/ Date: 12/062026 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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