AMITKUMAR KISHANSINH PARMAR,BHARUCH vs. INCOME TAX OFFICER, WARD 1(1), BHARUCH

ITA 68/SRT/2026Status: DisposedITAT Surat31 August 2026AY 2012-1312 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the orders of the lower authorities were not on merits due to the assessee's non-participation. The Tribunal set aside the impugned order and remanded the case back to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee was a non-filer and his case was reopened due to cash deposits in his bank account. The Assessing Officer made additions under section 69A and for interest on deposits. The assessee failed to appear or provide explanations during assessment and appeal proceedings.

What were the issues?

Whether the lower authorities erred in dismissing the appeal for non-prosecution without adjudicating on merits, and whether the additions made were justified given the lack of assessee's participation.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 147,Section 148,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Respondent: Shri Om Prakash Jha, Sr.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/APL/S/250/2025-26/1083027751(1) dated 26.11.2025 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 2012-13 and the AMITKUMAR KISHANSINH PARMAR ITA No. 68/SRT/2026 - A.Y. 2012-13

corresponding previous year period is from 01.04.2011 to 31.03.2012. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 144 RWS 147 of the Act,

The order continues below.

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