ITALICA GRANITO PRIVATE LIMITED,WANKANER vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAJKOT

ITA 106/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was passed ex-parte and violated the principles of natural justice. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee contended that they were not given sufficient opportunity to present their case and file additional documents before the CIT(A).

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice by not providing sufficient opportunity to the assessee to present their case and evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

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 Vimal Desai, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 11/08/2026Pronounced: 28/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Assessee, pertaining to assessment year (AY) 2018-19, 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 18.11.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) read wi

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 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →