DILIPSINH RANMALSINHJI JADEJA,JAMNAGAR, GUJARAT vs. INCOME TAX OFFICER, WARD 2(10), JAMNAGAR

ITA 867/RJT/2025Status: DisposedITAT Rajkot28 August 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the CIT(A) order was ex-parte and non-speaking, violating natural justice, and therefore restored the matter to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed an appeal belatedly by 95 days due to a communication gap. The assessee also contended that the impugned order was ex-parte and violated the principles of natural justice as they could not represent their case before the CIT(A).

What were the issues?

Whether the appeal filed beyond the prescribed limitation period should be condoned and whether an ex-parte order by the CIT(A) without affording sufficient opportunity of hearing violates the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,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 Sagar Shah, Ld. AR
For Respondent: Shri Sanjay Kumar, Ld. CIT DR
Hearing: 03/08/2026

Dr. Arjun Lal Saini, AM: 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 13.06.2025, 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 01.03.2024. 2. Wh

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →