SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 385/SRT/2025Status: DisposedITAT Surat28 November 2025AY 2021-221 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It noted that the assessee had not complied with notices, but also acknowledged the possibility of a genuine oversight regarding communication preferences. For ITA No. 385/SRT/2025, the CIT(A) order was set aside and the matter was remitted to the AO for fresh adjudication, subject to payment of costs. For ITA No. 386/SRT/2025, the penalty was restored for fresh adjudication. For ITA No. 387/SRT/2025, the penalty was partly allowed, with a direction for a reduced penalty.

What were the facts?

The assessee filed an appeal against the orders passed by the NFAC/CIT(A). The appeals are interconnected for AY 2021-22. The assessee claims she did not receive physical notices from the Ld. CIT(A) due to a miscommunication regarding her preferred contact method, despite her address being on record. The Revenue contended that the assessee did not cooperate and appeared ex-parte in previous proceedings.

What were the issues?

Whether the assessee was properly served notices and had an opportunity to be heard, and the validity of penalties imposed due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 271(1)(d),Section 144,Section 144B,Section 271AAC(1)

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आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 385 to 387/SRT/2025 (AY 2021-22) (Physical hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-tax 74-75, 3rd Floor Om Industries-8, Department juri ictional AO/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [PAN : KIYPS 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

िनधा"रती की ओर से /Assessee by Shri P.M. Jagasheth, CA राज" की ओर से /Revenue by Shri Ajay Uke, Sr-DR सुनवाई की तारीख/Date of hearing 15.09.2025 उद्घोषणा की तारीख/Date of pronouncement 28.11.2025 Order under section 254(1) of Income Tax Act PER DINESH MOHAN SINHA, JUDICIAL MEMBER:

Captioned three appeals filed by the assessee, pertaining to same Assessment Year (AY), that is, 2021-22, are directed against the separate orders passed by the National Faceless Appeal Centre, Delhi/ Learned Commissioner of Income Tax (Appeals), [in short “the Ld. CIT(A)/NFAC”], under section 250 of the Income Tax Act, 1961 (hereina

The order continues below.

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