RASIKBHAI SOJITRA,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1 (2), JAMNAGAR, JAMNAGAR

ITA 736/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given a sufficient opportunity to be heard and present their case. To ensure principles of natural justice and fair play, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee did not submit all necessary documents and evidence before the Assessing Officer and the CIT(A) to prove their claim. The assessment was done under Section 147 r.w.s. 144 of the Act, and the CIT(A) passed an ex-parte, non-speaking order.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case and whether the matter should be remanded for fresh adjudication due to lack of sufficient evidence submission and a non-speaking order.

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: Shri P. V. Kachchdiya, Ld. AR
For Respondent: Shri Ram Tiwari, Ld. Sr. DR
Hearing: 30/07/2026Pronounced: 28/08/2026

Per, 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 11.03.2026, 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 20.03.2024. 2. At the outse

The order continues below.

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