PRASHANT VRAJLAL KAVA,RAJKOT vs. INCOME TAX OFFICE WARD - 1(2)(1), RAJKOT, RAJKOT

ITA 273/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to consider the assessee's written submissions and comparable cases, violating the principles of natural justice. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The Revenue appealed against the order of the NFAC/CIT(A) for AY 2019-20. The assessee contended that their written submissions and comparable cases were not considered by the CIT(A), and they sought an opportunity to present additional evidence.

What were the issues?

Whether the CIT(A) properly considered the assessee's submissions and evidence before passing the order. Whether the principles of natural justice were violated by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,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 Kardam Joshi, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 15/07/2026Pronounced: 28/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Revenue, 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 08.12.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147

The order continues below.

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