DHIRAJLAL PANCHABHAI MOVALIYA,CHARAN SAMADHIYALA vs. ITO, RAJKOT

ITA 369/RJT/2026Status: DisposedITAT Rajkot31 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order. The matter was restored to the CIT(A) for a fresh adjudication on merits, with directions for the assessee to comply with notices.

What were the facts?

The assessee received interest on enhanced compensation, and the Assessing Officer brought 50% of this interest to tax. The assessee's appeal before the CIT(A) was dismissed due to non-compliance with notices, without a decision on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without adjudicating on merits, and whether the assessee should be given an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(2),Section 142(1),Section 57(iv),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 Appellant: Shri Jay Rayjada, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 25/08/2026Pronounced: 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 National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 30.04.2024, which in turn arises out of an order passed by assessing officer u/s. 143(3) of the Act, dated 18.12.2018. 02. Briefly the facts of the case are that the assessee filed the return of income for the assessment year 2016-17 decl

The order continues below.

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