KANJIBHAI DAYALBHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE-MS. SUCHITRA KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay condoned.
This appeal has been filed by the assessee against the order dated 03.10.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), 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 2012-13.
In the present case, the assessee did not file her return of income for the year under consideration. Subsequently, the case was reopened u/s 147 of the Act on the basis of information supplied through AIR wherein it was reflected that the assessee had deposited cash of Rs.10,50,000/- in his saving bank account for the year under consideration. Thereafter, the Assessing Officer completed the
ITA No. 1189/SRT/2025 Kanjibhai Dayalbhai Patel Vs. ITO Asst. Year : 2012-13 - 2–
assessment u/s 144 r.w.s. 147 of the Act on 28.11.2019, making an addition of Rs.26,50,450/- by treating the same as unexplained money/unexplained credit.
Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal of the assessee in-limine citing a delay of 1329 days in filing the appeal, and not finding the cause for delay as reasonable.
Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal.
We have perused the order of the authorities below and the material placed on record. On going through the record, we find that the appeal of the assessee was dismissed by the Ld.CIT(A) in-limine. Hence, in the interest of justice, we deem it appropriate to restore the matter to the file of the Assessing Officer for conducting the assessment de novo, after providing the assessee with a reasonable opportunity of being heard. The assessee is directed to comply with the notices issued by the Assessing Officer, failing which the Assessing Officer shall be at liberty to proceed in accordance with the provisions of the Act.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 30.01.2026
Sd/- Sd/-
(SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 30/01/2026 btk
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आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� अपील ( ) / The CIT(A)- 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण /DR,ITAT, Surat, , , 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,
