SHREE KHILAVAD SEVA SAHKARI MANDALI LIMITED,UNA vs. ITO WD 4, JND VERAVAL, VERAVAL

ITA 3/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was ex-parte and non-speaking, violating the principles of natural justice. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal pertains to AY 2019-20, arising from an ex-parte assessment order. The assessee contended that they were not given a proper opportunity to represent their case before the CIT(A) and sought to submit additional documents.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice principles and lack of opportunity to the assessee. Whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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: Ms. Devina Patel, Ld. AR
For Respondent: Shri Sanjay Kumar, Ld. CIT DR
Hearing: 06/08/2026Pronounced: 28/08/2026

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 27.11.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 of the Act, dated 23.02.2024. Shree Khilavad Seva Sahkari Mandali Limi

The order continues below.

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