SHRI RAVI PARSOTAMBHAI ASANANI,VILLAGE JETPUR, DIST. RAJKOT vs. THE ITO WARD 1 (2) (1), RAJKOT, RAJKOT

ITA 434/RJT/2025Status: DisposedITAT Rajkot17 September 2025AY 2013-14Bench: DR. ARJUN LAL SAINI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) order was ex-parte and non-speaking, violating principles of natural justice. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal was filed beyond the limitation period. The assessee explained the delay due to non-receipt of notices and the CIT(A) passing an ex-parte order without proper consideration of submissions.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice principles and if the assessee was denied a proper opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: DR. ARJUN LAL SAINIBEFORE DR. ARJUN LAL SAINIBEFORE DR. ARJUN LAL SAINI

For Appellant: Shri Brijesh Parekh, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav, Ld
Hearing: 03/09/2025

Per, Dr. Arjun Lal Saini, AM: Arjun Lal Saini, AM:

The present appeal has been filed by the Assessee, against the order passed The present appeal has been filed by t

The order continues below.

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