SEEMA AUTOMOBILES LLP,SURAT vs. ITO, WARD-1(1)(1), SURAT

ITA 963/SRT/2025Status: DisposedITAT Surat31 August 2026AY 2023-248 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the case back for a fresh hearing. The CIT(A) was directed to send notices via speed post and pass a speaking and reasoned order on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex-parte due to non-compliance with notices. The assessee had also faced additions to its income for unexplained expenditure and cash credits during the assessment proceedings.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing sufficient opportunity to be heard and whether the order was non-speaking and unreasoned.

Which sections of the Income-tax Act were involved?

Section 68,Section 69C,Section 115BBE,Section 69A,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: Ms. Chaitali Shah, CA
For Respondent: Shri Om Prakash Jha, Sr
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, [hereinafter referred to as the Act for the sake of brevity) before this tribunal. The Assessee is aggrieved by the order bearing No: -ITBA/NFAC/S/250/2025 -26/1080232509(1) dated 01.09.2025 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 2023-24

SEEMA AUTHOMOBILES LLP ITA NO- 963/SRT/2025 AY 2023-24 and the corresponding previous year period is from 01.04.2022 to 31.03

The order continues below.

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