KIRITKUMAR KANJIBHAI SOLANKI,RAJKOT vs. ITO, WARD-2(1)(1), RAJKOT, RAJKOT

ITA 955/RJT/2025Status: DisposedITAT Rajkot31 August 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee deserved another opportunity to contest the case on merit due to the lower appellate authority's ex-parte order and the need to examine the additional evidence.

What were the facts?

The assessee's appeal was filed belatedly by 2 days. The assessee claimed his bank account was used fraudulently by another person, and submitted additional evidence to support this claim. The lower authorities had not considered these additional evidences.

What were the issues?

Whether additional evidence submitted by the assessee, alleging fraudulent use of his bank account by another person, should be considered. Whether the lower appellate authority's order, passed without considering such evidence, is valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,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 Sanjay Kumar, Ld. CIT DR
Hearing: 08/07/2026Pronounced: 31/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2011-12, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 21.11.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 14

The order continues below.

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