MOTION CREATIONS,SURAT vs. ITO, WARD 2(3)(1), SURAT, SURAT

ITA 450/SRT/2025Status: DisposedITAT Surat22 April 2026AY 2012-134 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the meagre quantum and business utilization of funds, the addition was restricted to 5% of the disputed amount.

What were the facts?

The assessee's case was reopened based on information about accommodation entries. The Assessing Officer made an addition of Rs. 3,04,472/- as the assessee provided no explanation. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and whether the addition made by the AO on account of accommodation entries was justified.

Which sections of the Income-tax Act were involved?

Section 133,Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT “SMC” BENCH, SURAT

Before: DR. BRR KUMAR & MS. SUCHITRA KAMBLE

For Respondent: Shri Ashish Kumar, Sr. DR
Pronounced: 22.04.2026

PER SUCHITRA KAMBLE - JUDICIAL MEMBER:

The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi on 29.03.2023 for A.Y. 2012-13. 2. The assessee has raised the following grounds of appeal:

“1. On the facts and in circumstances of the case as well as law on the subject, the learned CIT(A) has erred in passing ex-parte order without giving reasonable and sufficient opportunity of being heard.

2.

On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 133

All 97 judgments and leading authorities on Section 133 →

Recent GST High Court judgments

Search GST case law →