VIKAS CHANDRAKANTBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

ITA 25/AHD/2026Status: DisposedITAT Ahmedabad12 March 2026AY 2019-20Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without providing an effective opportunity of hearing, violating principles of natural justice. The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.

What were the facts?

The assessee filed a return of income for AY 2019-20. The case was reopened under Section 147 based on information that the assessee transacted with shell entities managed by Shri Sanjay Tibrewal, who was involved in providing accommodation entries. An addition of Rs. 99,80,000/- was made.

What were the issues?

Whether the CIT(A) violated the principles of natural justice by not providing an effective opportunity of hearing, including a video conference, before dismissing the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 151,Section 148A,Section 69C,Section 68,Section 250

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Jignesh Parikh, AR
For Respondent: Shri C Dharani Nath, Sr. DR
Pronounced: 12.03.2026

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee 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 vide order dated 12.11.2025 passed for A.Y. 2019-20. 2. The assessee has taken the following grounds of appeal:

“1. Erroneous dismissal of appeal on ground of delay despite date of assessment order is 04.03.2024 whereas the appeal is uploaded on 02.04.2024. 2. The Ld. CIT(A) has erred in law and in facts in confirming the Assessment Order passed u/s 147 rws 144B of the Income Tax Act, 1961 assessing total income at Rs. 1,

The order continues below.

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