VIJAY TEJBAHADUR SINGH LEGAL REPRESENTATIVE FOR REKHA VIJAYKUMAR SINGH ,BHARUCH vs. ITO, WARD 2(1), BHARUCH

ITA 1019/SRT/2025Status: HeardITAT Surat30 January 2026AY 2017-18Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and observed that the assessee failed to comply with the CIT(A)'s directions. However, considering the assessee's prayer for an opportunity to furnish all details, the Tribunal set aside the CIT(A)'s order and restored the matter for de novo adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex parte due to non-compliance with directions and failure to provide necessary details and explanations, despite multiple opportunities. The assessee argued that their submissions and requests for time were ignored, violating natural justice.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without adjudicating on merits and by violating the principles of natural justice through lack of proper opportunity and ignoring assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE-MS. SUCHITRA KAMBLE

For Appellant: Shri Ashutosh P. Nanavaty, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 23.01.2026Pronounced: 30.01.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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Delay condoned.

This appeal has been filed by the assessee against the order dated 18.12.2024 passed by the Ld. Addl/JCIT (A)-12, Delhi (hereinafter referred to as the “Ld. CIT(A)”), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year 2017-18. 2. The assessee has raised following grounds of appeal:-

“1. NFAC has dismissed appeal without looking at submissions filed vide acknowledgment dated: 17/12/2024 vide notice dated: 09/12/2024 vide DIN: ITBA/APL/F/APL_1/2024-25/1071009941(1) with

The order continues below.

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