What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for de novo assessment. The assessee was directed to submit all relevant documents and comply with notices without seeking unnecessary adjournments.

The assessee's appeal before the CIT(A) was dismissed in limine due to a 13-day delay. The assessee had also not complied with the Assessing Officer's proceedings. The assessee sought an opportunity to furnish all necessary details before the revenue authorities.

What were the issues?

Whether the appeal should be decided on merits despite a delay in filing, and whether the assessee should be given an opportunity to present their case before the Assessing Officer.

Hardik Kishanbhai Nayak vs ITO | ITAT Ahmedabad 2026

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

For Appellant: Shri Mehul K Patel, AR

For Respondent: Shri Abhijit, Sr. DR

Hearing: 16.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2195/Ahd/2025 (Assessment Year: 2012-13) Hardik Kishanbhai Nayak, The Income Tax Officer, Vs. H-19, 222, Ward-2(2)(2), Anandnagar Apartment, Ahmedabad. B/h. Akbarnagar Bus Depot, Nava Vadaj, Ahmedabad-380013. [PAN :AFCPN2866 A] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri Abhijit, Sr. DR Date of Hearing 16.06.2026 Date of Pronouncement 22.06.2026

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 21.08.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.

The assessee has raised the following grounds of appeal:

That on facts, and in law, the learned NFAC has grievously erred in dismissing the appeal in limine as non-maintainable due to delay of 13 days in filing the appeal before NFAC.

ITA No. 2195/Ahd/2025 Asst. Year : 2012-13 - 2– 2. That facts and in law , the learned NFAC ought to have decided the appeal on merits as prayed for. 3. The appellant craves leave to add, alter, amend any ground of appeal. 3. On perusal of the record, we find that there was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 22.06.2026. S /- /- Sd/- Sd/- (RAHUL CHAUDHARY) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True C (True Copy)opy) (True Copy) Ahmedabad; Dated 22.06.2026 MV

ITA No. 2195/Ahd/2025 Asst. Year : 2012-13 - 3– आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

HARDIK KISHANBHAI NAYAK,AHMEDABAD vs. THE ITO, WARD-2(2)(2), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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