JAI MATADI FASHIONS PVT LTD,SURAT vs. INCOME TAX OFFICER,WARD 1(1)(3), SURAT

ITA 957/SRT/2025Status: DisposedITAT Surat31 August 2026AY 2010-117 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed ex-parte due to improper service of notices. Consequently, the impugned order was set aside and remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that notices were not served correctly, with communication sent to an incorrect email address despite a specific instruction against email communication in Form 35.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without proper service of notices, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 68,Section 69C,Section 143(3),Section 147,Section 148,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: Ms. Chaitali Shah, AR
For Respondent: Shri Om Prakash Jha, Sr.DR
Hearing: 22.07.2026Pronounced: 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,[ herein after 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 bearingNumber:-ITBA/NFAC/S/250/2025-26/1080179457 (1) dated 29.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2010-11 and the Jai Matadi Fashions Pvt. Ltd. ITA No. 957/SRT/2025 - A.Y.2010-11

corresponding previous year period is from 01.04.2009 to 31.03.2010. 2. Factual Matrix

2.

1 That as & by way of an Assessment order made u/s 143(3) r.w.s

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →