ASHOKBHAI KANJIBHAI DANKHARA,SURAT vs. INCOME TAX OFFICER, WARD-3(3)(1), SURAT

ITA 56/SRT/2026Status: DisposedITAT Surat31 August 2026AY 2014-1524 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and set aside the CIT(A)'s order, remanding the case back to the Assessing Officer for a fresh adjudication on merits. A penalty order arising from the quantum assessment was also set aside and remanded.

What were the facts?

The assessee's case was reopened for AY 2014-15 due to unexplained long-term capital gains from penny stock trading. The assessee failed to respond to notices, leading to an ex-parte assessment order. The appeal filed before the CIT(A) was dismissed due to a significant delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the quantum assessment and subsequent penalty order should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 253,Section 250,Section 246A,Section 271(1)(c)

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

Hearing: 22.07.2026Pronounced: 31.08.2026

Per Paresh M Joshi, J.M: ITA No:- 56/SRT/2026 = Quantum (AY 2014-15) 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 -26/1078637920(1) dated 18.07.2025 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 2014-

ASHOKBHAI KANJIBHAI DANKHARA ITA No. 56 & 57/SRT/2026 - A.Y. 2014-15

15 and the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. Factu

The order continues below.

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