DILIPBHAI JASMATBHAI SIDAPARA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

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ITA 783/RJT/2026Status: DisposedITAT Rajkot11 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte and the assessee did not get a proper opportunity to represent the case. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's case was reopened under Section 147 for alleged cash receipts from the sale of immovable property. The Assessing Officer made an addition of Rs. 20,00,000/- on account of unexplained cash money. The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing a proper opportunity to the assessee is sustainable. Whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69A,Section 115BBE,Section 250,Section 139(1)

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 Anandi Dixit, Ld. CIT (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 आयकरअपीलसं./ITA No. 783/RJT/2026 (�नधा�रणवष�/Assessment Year: (2020-21) Dilipbhai Jasmatbhai Sidapara, The Income Tax Officer, Jay Khodiyar Industries, Plot No. 80, Vs. Ward-1(1)(1), B/H. Rolex Golden Ind Area, Gondal New Aayakar Bhavan, Race Road, Rajkot, Gujarat-360001 Course Ring Road, Rajkot, Gujarat-360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AXAPS9371B (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Anandi Dixit, Ld. CIT (DR) Date of Hearing : 10/06/2026 11/06/2026 Date of Pronouncement :

ORDER Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2020-21, is directed against the order under section-250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘Ld.CIT(A)/NFAC’], dated 19.03.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 30.03.2025.

ITA No. 783/Rjt/2026 Dilipbhai J. Sidapara 2. Brief facts of the case are that the assessee filed return of income u/s 139(1) of the Act by showing income of Rs.10,05,420/-. The case of the assessee was reopened u/s 147 of the Act followed by the notice issued u/s 148 of the Act. For the reasons that assessee has the cash receipt to the tune of Rs.18,33,334/- from sale of immovable property. In response to the notice u/s 148 of the Act, assessee filed return of income showing the same income as declared in the original return. In this connection, assessee has also filed his objection before the Assessing Officer regarding the reopening of assessment u/s 147 of the Act. In the case of assessee the Ld. AO issued a show cause notice to the assessee stating that proposing to make addition of Rs.18,33,334/- on account of from sale of immovable properties to Shri Nayanbhai D. Radhod. In this connection, assessee has filed certain documents. However, AO did not appreciate the submission filed by the assessee. Ultimately, assessment order was passed u/s 147 of the Act by making addition of Rs.20,00,000/- on account of unexplained cash money on account of sale of immovable properties by invoking provision of Section 69A, r.w.s. 115BBE of the Act.

3.

Dissatisfied with the above order, the assessee preferred an appeal before the Ld. CIT(A). However, the appeal of the assessee was dismissed due to non- compliance on three consecutive dates. Accordingly, Ld. CIT(A) has no other option but to decide the appeal of the assessee ex-parte by sustaining the order of the AO.

4.

Still, aggrieved by the above order, assessee is in appeal before this Tribunal. At the time of hearing, Ld. AR stated that the impugned order passed by the Ld. CIT(A) is an ex-parte order, the assessee did not get any opportunity to represent the case properly, therefore interest of justice and fair play another chance may be given to the assessee, so as to substantiate its claim before the Ld. CIT(A).

5.

On the other hand, the Ld. DR relied upon the orders of the authorities below and submitted that he had no serious objection to the matter being restored to the file

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ITA No. 783/Rjt/2026 Dilipbhai J. Sidapara of the Ld. CIT(A). However, he pointed out that the assessee should comply with the notices issued during the remand proceedings.

6.

We, after considering the rival submissions of the parties and perusing the material available on record, we find that the order of the Ld. CIT(A) has been passed ex-parte as the assessee could not effectively represent its case during the appellate proceedings. In the interest of justice and fair play, we deem it appropriate to restore the matter to the file of the Ld. CIT(A) with a direction to examine the issues afresh after providing a reasonable opportunity of being heard to the assessee.

7.

The assessee is also directed to extend full cooperation and comply with all notices that may be issued by the Ld. CIT(A), and to furnish the necessary supporting documents and evidences in support of its claim without seeking unnecessary adjournments. Accordingly, the matter is restored to the file of the CIT(A) for fresh adjudication in accordance with law.

8.

In terms of the above, appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open Court on 11/06/2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 11/06/2026 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 //True Copy// Sr. Private Secretary ITAT, Rajkot

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