RAVJIBHAI AMBUBHAI AHIR,NA vs. ARIVS.ITO, WARD 3(2)(1), SURAT

ITA 306/SRT/2026Status: HeardITAT Surat21 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without a speaking order and in not condoning the delay. The matter was remanded back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee failed to file an Income Tax Return for AY 2016-17. The Assessing Officer (AO) reopened the assessment under Section 147, noting the sale of an immovable property for Rs. 67,65,000 and interest income of Rs. 4,426.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a speaking order and in not condoning the delay. The validity of reopening the assessment and the classification of capital gains were also key issues.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 133(6),Section 2(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Rasesh Shah, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 19.08.2026Pronounced: 21.08.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 29.08.2025 for the Assessment Year (in short “AY”) 2016-17. 2. The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the Id. CIT(A) has erred in not condoning the delay in filing of appeal.

2.

On the facts and circumstances of the case as well as law on the subject, the Id. CIT(A) has erred in dismissing the appeal without passing speaking order.

3.

On the facts and circumstances of the case as well as law on the subject, the learned

The order continues below.

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