KARMESHWAR EXIM P LTD,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

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ITA 938/SRT/2025Status: DisposedITAT Surat30 June 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matters to the file of the Assessing Officer for fresh adjudication, considering the principles of natural justice. The assessee was directed to ensure participation in the proceedings to avoid further ex-parte orders.

What were the facts?

The assessee filed four appeals against ex-parte orders passed by the lower authorities for assessment years 2014-15, 2018-19, and 2019-20. The assessee contended that substantial additions were made and sought a fresh adjudication.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified and if the assessee should be granted another opportunity for adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 271(1)(c)

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 Suresh K. Kabra, CA
For Respondent: Shri Ravikant Gupta, CIT (DR) &, Shri Ashish Kumar, Sr. DR
Hearing: 25.06.2026Pronounced: 30.06.2026

आयकर अपीलीय अिधकरण, सूरत �ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos: 937, 938, 942 & 943/SRT/2025 Assessment Years: 2014-15, 2014-15, 2018-19 & 2019-20 M/s. Karmeshwar Exim DCIT, Circle 1(1)(1), P. Ltd., Room # 108, A/3/2, Hojiwala Aayakar Bhavan, Industrial Estate Sachin, Majuragate, बनाम/ Palsana Road, Surat, Vs. Sachin, Gujarat Surat Gujarat (Assessee/Appellant) (Revenue/Respondent) PAN: AADCK9523E Assessee by Shri Suresh K. Kabra, CA Revenue by Shri Ravikant Gupta, CIT (DR) & Shri Ashish Kumar, Sr. DR Date of Hearing 25.06.2026 Date of Pronouncement 30.06.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

The captioned four (4) appeals are filed by assessee, the details are as under:

ITA No. Impugned order Original proceedings A.Y.

Page 1 of 4

M/s. Karmeshwar Exim P. Ltd ITA No.937/SRT/2025 - AY 2014-15 & Ors. 1 937/SRT/2025 Order dated 11.06.2025 Assessment-order dated 2014-15 passed by CIT(A), 12.05.2023 passed by National Faceless Appeal Assessment Unit u/s 147 Centre, Delhi r.w.s. 144 r.w.s. 144B

938/SRT/2025 Order dated 17.06.2025 Penalty-order dated 2 2014-15 passed by CIT(A), 14.11.2023 passed by National Faceless Appeal Assessment Unit u/s Centre, Delhi 271(1)(c)

3 942/SRT/2025 Order dated 17.06.2025 Assessment-order dated 2018-19 passed by CIT(A), 02.03.2024 passed by National Faceless Appeal Assessment Unit u/s 147 Centre, Delhi r.w.s. 144 r.w.s. 144B

4 943/SRT/2025 Order dated 17.06.2025 Assessment-order dated 2019-20 passed by CIT(A), 02.03.2024 passed by National Faceless Appeal Assessment Unit u/s 147 Centre, Delhi r.w.s. 144 r.w.s. 144B

2.

These appeals are filed by same assessee; the counsels representing in all matters are same and the issues are also identical, hence they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience.

3.

Delay of 1 day in filing all these appeals is condoned considering the submissions made by Ld. AR for assessee.

Page 2 of 4

M/s. Karmeshwar Exim P. Ltd ITA No.937/SRT/2025 - AY 2014-15 & Ors. 4. During hearing before us, Ld. AR for assessee submitted that the orders passed by both of the lower-authorities are ex-parte while the additions made by Ld. AO are substantial and deserves to be dealt meritoriously. Hence, in the interest of justice and fair play and for appropriate adjudication in accordance with law, these matters deserve to be remanded to the file of AO for a fresh adjudication. He submitted that the assessee is now having in possession, all relevant details and documents and ready to make an effective representation before Ld. AO. He prayed that in the interest of justice, one more opportunity be given to assessee by way of restoring this matter at the level of Ld. AO. He acknowledged that the assessee shall definitely make a proper and effective representation before Ld. AO.

5.

The Ld. DR for revenue, though not opposing the prayer of the assessee for restoration, submitted that the assessee had remained non- compliant during the assessment proceedings as well as proceedings of first- appeal, which constrained the lower authorities to pass ex-parte orders. It was, therefore, submitted that while restoring these matters, appropriate directions may be issued to ensure strict compliance by the assessee.

6.

In view of above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matters are restored at the level of Ld. AO, we restore these matters to the file of Ld. AO for adjudication afresh, at the risk and responsibility of assessee. The Ld. AO shall give necessary

Page 3 of 4

M/s. Karmeshwar Exim P. Ltd ITA No.937/SRT/2025 - AY 2014-15 & Ors. opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier orders. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by Ld. AO without seeking unnecessary adjournments failing which the Ld. AO shall be at liberty to proceed in accordance with law. Ordered accordingly.

7.

Resultantly, these appeals are allowed for statistical purposes.

Order pronounced in open court on 30.06.2026

Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat िदनांक /Dated : 30.06.2026 Rajesh/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order

UE COPYAssistant Registrar/Sr.PS Income Tax Appellate Tribunal Surat Bench, Surat

Page 4 of 4

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