SWETA ORGANISERS PVT. LTD.,SURAT vs. DCIT, CIRCLE 2(1)(1), SURAT, SURAT
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 10/12/2024 for the Assessment Year (AY) 2017-18. 2. The assessee has raised the following grounds of appeal:
“The following grounds are without prejudice to each other. Asst. Year : 2017-18
2 The Ld. Assessing Officer has erred:
That, the proceeding u/s 147/148, 144B is itself bad in and liable to be quashed. and void
made worth addition In not appreciating the facts that the so-called of Rs. 93,92,454/- does not represent the taxable income in terms of sec. 4 and 5 and other applicable section and therefore, the addition is required to be deleted. and therefore,
In not appreciating the facts that there is no such compliance made to the provision of sec. 148(2)/151 as well as 144B and therefore, the present order passed is bad in law and void.
Even on merits it is prayed that there is no justification of making addition of Rs. 93,92,454/- and the same is required to be deleted.”
At the outset, the Ld. Counsel for the assessee has brought our attention to the impugned assessment order as well as the impugned appellate order of the Ld. CIT(A) to submit that both are ex-parte orders against the assessee. The Ld. Counsel has further demonstrated that only one notice of hearing was sent by the Ld. CIT(A), which somehow escaped the attention of the assessee, resulting into confirmation of the impugned additions.
Considering the rival submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(A). Accordingly, the impugned order of the Ld. CIT(A) is hereby set aside and matter is restored to the file of the Ld. CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The Ld. Asst. Year : 2017-18
vigilant and promptly respond to the notices issued by the Ld. CIT(A) and furnish the necessary details and evidences before the Ld. CIT(A).
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 17 /02/2026. (Bijayananda Pruseth) Judicial Member
िदनांक/Dated 17/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की ितिलिप अ!ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant 2. #थ" / The Respondent. संबंिधत आयकर आयु% / Concerned CIT 3. आयकर आयु% अपील
( ) / The CIT(A)- (NFAC), Delhi 5. िवभागीय ितिनिध आयकर अपीलीय अिधकरण सूरत /AR,ITAT, Surat/Ahmedabad. , , 6. गाड" फाईल / Guard file.
आदेशानुसार/ BY ORDER, स#ािपत ित //// सहायक पंजीकार (Asstt.
