PRAVINBHAI BABARIYA,SURAT vs. ITO, WARD 2(3)(1), SURAT

ITA 360/SRT/2025Status: DisposedITAT Surat31 August 2026AY 2017-1816 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment order was not adjudicated on merits due to the assessee's limited submissions during the Covid period and the lack of proper adjudication in the impugned order. Therefore, the case was remanded back to the Assessing Officer.

What were the facts?

The assessee, a labour contractor, was assessed for AY 2017-18 with additions of Rs. 8,57,82,924 and Rs. 2,50,100 due to lack of documentary evidence for contract receipts and unexplained deposits. The assessment was made under Section 147 r.w.s 144/144B of the Act.

What were the issues?

Whether the assessment order was passed on merits and whether the assessee was provided adequate opportunity to present evidence, especially considering the circumstances of the Covid period.

Which sections of the Income-tax Act were involved?

Section 68,Section 69A,Section 147,Section 144,Section 144B,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Respondent: Shri J.K. Chandnani, CIT DR
Hearing: 21.07.2026Pronounced: 31.08.2026

Per Paresh M Joshi, J.M: This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1072543284(1) dated 25.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned order”. The Relevant Assessment year is 2017-18 and the PRAVINBHAI BABARIYA ITA No. 360/SRT/2025 - A.Y. 2017-18

corresponding previous year period is from 01.04.2016 to 31.03.2017. 2. Factual Matrix

2.

1 That as and by way of

The order continues below.

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