KRISHNA HIREN CHEVLI,SURAT vs. ITO, WARD - 1(2)(1), SURAT

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ITA 1369/SRT/2025Status: DisposedITAT Surat18 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, in the interest of natural justice, set aside the ex-parte orders passed by the lower authorities. The case was remanded to the Assessing Officer to provide the assessee with one more opportunity to present her case with relevant documents.

What were the facts?

The assessee filed an appeal with a significant delay due to her father's medical emergencies. The assessee contended that the lower authorities passed ex-parte orders without adequate opportunities for her to present her case and evidence.

What were the issues?

Whether the ex-parte orders passed by the lower authorities violated the principles of natural justice and if the assessee should be granted another opportunity to present her case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T.R. Sentil Kumar & Shri Ratnesh Nandan Sahay

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (PHYSICAL HEARING) Before: Shri T.R. Sentil Kumar, Judicial Member And Shri Ratnesh Nandan Sahay, Accountant Member

ITA No: 1369/SRT/2025 Assessment Year: 2018-19

Kirshna Hiren Chevli Assessment Unit 39/9, Prerna Enclave Income Tax, Society, Vs Department Opp. Ichhanath Store, Jurisdictional AO Near IDBI Bank, Vesu Income Tax Officer Canal Road, Vesu, Ward-1(2)(1), Surat-395007, Gujarat Surat PAN: AKIPD0503H (Appellant) (Respondent) Assessee Represented: Shri P.M. Jagasheth, CA Revenue Represented: Ms. Neerja Sharma, Sr. D.R. Date of hearing : 06-05-2026 Date of pronouncement : 18-06-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the ex-parte appellate order dated 05.08.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “Ld. CIT(A)”), arising out of the re-assessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961

I.T.A No. 1369//SRT/2025 A.Y. 2018-19 Page No 2 Krishna Hiren Chevli vs. ITO

(hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.

2.

The Registry has noted that there is a delay of 407 days in filing the above appeal. The assessee explained that her father was diagnosed with pro-state problems and underwent surgery in June 2023. After the surgery, her father continued to suffer with multiple health complications and also affected with chikungunya. Thus, assessee could not regularly access to her emails and the notices sent by the Ld. CIT(A) was not verified, which has resulted in a delay of 407 days in filing the appeal. Considering the submissions made by the assessee the delay of 407 days in filing the appeal is hereby condoned.

3.

The grounds of appeal raised by the assessee are as follows:-

1.

On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has crred in confirming the action of the Assessing Officer in reopening the assessment u/s 147 of the Act and notice u/s. 148 of the Act was issued. 2. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition without any verification of the facts and made baseless addition, hence it is unwarranted and required to be deleted. 3. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in not available tangible material or reliable information to justify issuance of notice u/s.148 of the Act. 4. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs.66,09,500/- on account of alleged disallowance of transactions being bogus purchases.

I.T.A No. 1369//SRT/2025 A.Y. 2018-19 Page No 3 Krishna Hiren Chevli vs. ITO

5.

On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has not offered adequate opportunities to hear the case and passed ex-parte order, hence the case may please be set aside and restored back to the CIT(A) or AO. 6. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penalty proceedings u/s. 270A of the Income Tax Act, 1961. 7. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 8. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal. 4. At the outset, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent her case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. Moreover, her father was diagnosed with chikungunya, thereby, she could not provide all necessary documents before the Assessing Officer, and therefore, required for one more opportunity be given to the assessee, so that she will participate in the hearing with all relevant documents.

5.

Ld. Sr. DR. strongly opposed the above submission of the assessee.

6.

We have heard rival submissions and perused the materials available on record. It is undisputed fact that it is an ex-parte order both before the Lower Authorities and the reason behind it, medical emergency in assessee’s family. Thus, assessee has not contested the case on merits with proper materials and evidences. Therefore, in the interest of Principle of Natural Justice, we impose a cost of Rs.2,000/-

I.T.A No. 1369//SRT/2025 A.Y. 2018-19 Page No 4 Krishna Hiren Chevli vs. ITO

payable by the assessee to the Income Tax Department within two weeks of receipt of the copy of this order and production on receipt for Rs.2,000/- the Lower Authority orders are hereby set aside and direct the Ld. Jurisdictional Assessing Officer to give one more opportunity of hearing to the assessee. Needless to say, the assessee should make use of this final opportunity and produce all relevant materials, evidences and documents for passing assessment order in accordance with provisions of law.

7.

In the result, the appeal filed by the Assessee is treated as allowed for statistical purposes. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 18-06-2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 18/06/2026 Mittali आदेश क� �ितिलिप अ�ेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत

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