VINAYAK INDUSRIES,RAJKOT vs. PR. CIT RAJKOT-1, RAJKOT

ITA 290/RJT/2024Status: HeardITAT Rajkot31 August 2026AY 2017-20183 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's consistent absence and failure to prosecute the appeal. Considering the conduct of the assessee, the tribunal decided to dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income-tax Act. The PCIT had directed the Assessing Officer to re-examine a previous assessment order. The assessee failed to appear before the tribunal despite repeated notices and opportunities.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the case. The validity of the PCIT's order under section 263 was not adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 263,Section 147

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 Sanjay Kumar, Ld. CIT(DR)
Hearing: 27/08/2026Pronounced: 31/08/2026

Per, Shri Sonjoy Sarma, JM: This appeal has been filed by the assessee against the order of the Ld. Principal Commissioner of Income Tax, Rajkot-1, dated 31 March 2024, passed under section 263 of the Income-tax Act, 1961. By the impugned order, the Ld. PCIT directed the Assessing Officer to re-examine the assessment order dated 31 March 2022 passed under section 147 of the Act, in accordance with the directions contained in the said order.

02.

Aggrieved by the order passed u

The order continues below.

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