CHAMPAK KAPOORRAI RATHOD,AHMEDABAD vs. ITO, WARD 1(2)(1), AHMEDABAD, AHMEDABAD

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ITA 490/AHD/2026Status: DisposedITAT Ahmedabad23 April 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without adjudicating on merits due to delay. In the interest of justice, the matter was remanded to the CIT(A) for fresh adjudication, with the assessee directed to submit all necessary documents.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as time-barred due to a delay in filing and lack of reasonable cause. The assessee also raised issues regarding the validity of the notice under section 143(2) and the merits of an addition made under section 56(2)(x).

What were the issues?

Whether the appeal before the CIT(A) should have been admitted despite being time-barred, and whether the assessment order was valid given the grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 56(2)(x)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Prakash D Shah, AR
For Respondent: Shri Saresa Kartik Laxmanbhai, Sr. DR
Hearing: 15.04.2026Pronounced: 23.04.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 18.02.2026 passed by the National Faceless Appeal Centre(NFAC), Delhi, relating to the Assessment Year 2020-21.

The assessee has raised the following grounds of appeal: 2.

1.

That the Ld. CIT(A)/National Faceless Appeal Centre, Delhi has erred in law and facts by dismissing the appeal on the ground the that the appeal is late filed and there is no reasonable cause for the late filing of the appeal and therefore, the order passed by the learned Ld CIT(A)/National Faceless Appeal Centre is to required be quashed and in the interest of the justice following ground is to be decided and the learned AO be directed to accept the returned income.

ITA No. 490/Ahd/2026 Asst. Year : 2020-21 - 2– 2. That the notice issued under section 143(2) of the Act is not in the format as prescribed by the Honble Board and therefore the notice issued under section 143(2) of the Act is to be held invalid and the subsequent proceedings are to be held as invalid and therefore, the assessment order passed by the learned AO is required to be quashed. 3. That the Ld. CIT(A)/National Faceless Appeal Centre, Delhi, has erred in law and facts by not adjudicating the appeal on merit in respect to the addition of difference of Rs.41,74,800/-under section 56(2)(x) of stamp duty value and agreement value of lease hold right of the Income Tax Act and therefore, the Ld.AO is to be directed to delete the impugned addition made in full and the return of income filed is to be accepted. 4. That your appellant craves a leave to add, alter or amend any grounds at or before the time of hearing.

3.

Heard the argument of both the parties and perused the material available on record.

4.

On perusal of the record, it is notice that notices of hearing were issued to the assessee on several occasions to furnish the requisite documents and supporting evidence. There was also a delay in filing the appeal before the learned CIT(A). Since the assessee did not furnish sufficient and satisfactory cause for condonation of such delay, the Ld. CIT(A) dismissed the appeal as not admitted. 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, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant bank statements/documents/evidences before the Ld. CIT(A) and shall comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments.

ITA No. 490/Ahd/2026 Asst. Year : 2020-21 - 3–

5.

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

The order is pronounced in the open Court on 23.04.2026.

Sd/- Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy)Copy)Copy) Ahmedabad; Dated 23.04.2026 MV 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

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