JITENDRASINGH SURENDRASINGH BAJAJ,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

ITA 535/RJT/2026Status: DisposedITAT Rajkot31 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The Tribunal found that the CIT(A) order was ex-parte and non-speaking, violating principles of natural justice.

What were the facts?

The assessee filed an appeal belatedly due to illness. The assessee also contended that the CIT(A) order was ex-parte and violated principles of natural justice as they could not present their case properly.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated principles of natural justice and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 Sikandar Halali, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 19/08/2026Pronounced: 31/08/2026

Per, Dr. Arjun Lal Saini, AM:

The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] 21.07.2025 arising in the matter of assessment order passed u/s. 147 r.w.s. 144 of the Income

ITA No. 535/Rjt/2026 [ AY 2012-13 ] Jitendrasingh Surendrasingh Bajaj

Tax Act, 1961 order dated 15.12.2019 (here-in-after referred to as “the Act”)

The order continues below.

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