ASHOKBHAI MOHANBHAI KALOTRA,SURENDRANAGAR vs. INCOME TAX OFFICER, WARD - 1, SURENDRANAGAR, SURENDRANAGAR

ITA 505/RJT/2026Status: DisposedITAT Rajkot21 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for fresh adjudication. A cost of ₹5,000 was imposed on the assessee for non-compliance.

What were the facts?

The Assessing Officer reopened the case due to unexplained investment in a motor vehicle and cash deposits. The assessee failed to comply with notices issued by the Assessing Officer and the CIT(A). The CIT(A) upheld the addition made by the Assessing Officer.

What were the issues?

Whether the CIT(A) order was justified in the absence of assessee's compliance. Whether the assessee should be given another opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 142(1),Section 148,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 Harish Gamara, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 20/08/2026Pronounced: 21/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, 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 [hereinafter referred to as ‘NFAC’], dated 14.02.2025, which in turn arises out of an order passed by assessing officer u/s. 147 r.w.s. 144 of the Act, dated 25.12.2019. 02. Brief facts of

The order continues below.

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