JAGDISHPRASAD MOTALAL MEENA,VALSAD vs. INCOME TAX WARD-5, VAPI

ITA 121/SRT/2026Status: DisposedITAT Surat24 August 2026AY 2013-149 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have first adjudicated the legal grounds challenging the validity of the assessment, particularly the non-issuance of a notice u/s 143(2), before setting aside the matter. The case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's case was re-opened due to cash deposits. The Assessing Officer (AO) made additions after the assessee failed to provide timely responses. The CIT(A) set aside the matter to the AO for fresh consideration.

What were the issues?

Whether the assessment order is valid without issuing a notice u/s 143(2) after the assessee filed a belated return. Whether the CIT(A) erred in remanding the matter without deciding jurisdictional grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 143(2),Section 69A,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Hardik Vora, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 10.06.2026Pronounced: 24.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 16.12.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi ["Ld. CIT(A)"], which in turn arises out of the assessment-order dated 30.03.2022 passed by learned National Faceless Assessment Centre, Jagdishprasad Motalal Meena Delhi [“Ld. AO”) u/s 147 r.w.s. 144 & 144B of Income-tax Act, 1961 [“the Act"] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal.

2.

The background facts leading to present appeal are as under:

(i) The assessee-

The order continues below.

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