NIRAJSINH PUSHPAKSINH YADAV,SURAT vs. ITO, WARD-1(3)(3), SURAT

ITA 960/SRT/2025Status: DisposedITAT Surat31 August 2026AY 2017-1814 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for de novo adjudication. This was subject to the assessee paying a cost of Rs. 5000/- in each appeal and cooperating fully.

What were the facts?

The assessee failed to comply with notices during assessment and appellate proceedings, leading to ex-parte orders. The assessee then sought a fresh adjudication before the Tribunal, offering to cooperate and provide necessary documents.

What were the issues?

Whether the ex-parte assessment and appellate orders were justified given the assessee's non-compliance, and whether the case should be remanded for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 68,Section 69,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Appellant: Shri P.M.Jagasheth, CA
For Respondent: Shri Om Prakash Jha, Sr. DR
Hearing: 22.07.2026Pronounced: 31.08.2026

Per Paresh M Joshi, J.M.:

ITA No. 959/SRT/2026 AY 2016-17 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 second appeal. The Assessee is aggrieved by the order bearing Number:- CIT(A),Surat-

2/10362/2018-19 dated 16.07.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which are herein after referred to as the Nirajsinh Pushpaksinh Yadav ITA No. 959 & 960/SRT/2026 - A.Y.2016-17 & 2017-18 “Impugned Order”.The relevant assessment year is 2016-17 and the corresponding previous year period is from 01.04.2015to

The order continues below.

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