NARANBHAI KANABHAI MAYATRA,GANDHIDHAM vs. ACIT/DCIT CIRCLE, GANDHIDHAM, GANDHIDHAM

ITA 96/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2023-243 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order violated the principles of natural justice as the assessee was not afforded sufficient opportunity to be heard. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal was against an ex-parte and non-speaking order passed by the CIT(A). The assessee contended that they were not given a proper opportunity to represent their case and submit additional evidence.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice principles and denial of opportunity to present evidence.

Which sections of the Income-tax Act were involved?

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 Vimal Desai, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT DR
Hearing: 11/08/2026Pronounced: 28/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Assessee, pertaining to assessment year (AY) 2023-24, 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 144 read with section 144B of the Act, dated 25.03.2025.

The order continues below.

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