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

ITA 435/RJT/2025Status: DisposedITAT Rajkot12 September 2025AY 2013-14Bench: DR. ARJUN LAL SAINI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee was not given a sufficient opportunity of being heard, violating the principle of natural justice. Therefore, the matter was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeal was filed 117 days late due to an issue with the email ID on the department's portal, which prevented the assessee from being informed of notices and the appeal order. The assessee claims the lower appellate authority passed an ex-parte and non-speaking order.

What were the issues?

Whether the assessee was denied natural justice due to an ex-parte order and lack of opportunity to be heard. Whether the delay in filing the appeal should be condoned.

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: 03/09/2025Pronounced: 12/09/2025

Per, Dr. Arjun Lal Saini, AM Arjun Lal Saini, AM: The present appeal has been filed by the Assessee, against the order The present appeal has been filed by the Assessee, against

The order continues below.

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