OMSON CERAMIC,MORBI vs. INCOME TAX OFFICER, WARD - 4, MORBI

ITA 391/RJT/2023Status: HeardITAT Rajkot31 August 2026AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee failed to appear for multiple hearings despite repeated notices. Consequently, the tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee's return of income for AY 2016-17 was selected for scrutiny. The Assessing Officer made additions for suppressed profit and unexplained investment, assessing the total income at Rs. 1,87,52,420. The CIT(A) granted partial relief.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's failure to appear and pursue the matter.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 69B,Section 115BBE,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 27/08/2026Pronounced: 31/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2016-17, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the Commissioner of Income Tax (Appeals) [hereinafter referred to as ‘Ld.CIT(A)’], dated 13.09.2023, which in turn arises out of an order passed by assessing officer u/s. 143(3) of the Act, dated 14.12.2018. 02. Brief facts of

The order continues below.

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