MEHUL CHAMPAKBHAI PATEL,SURAT vs. NFAC, CURRENT JURISDICTION-ITO WARD 1, BARDOLI, CURRENT JURISDICTION- BARDOLI
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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:
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This appeal has been filed by the Assessee against the order dated 28.12.2024 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2016-17. 2. At the outset, we find that Ld.CIT(A) has summarily dismissed the case of the assessee holding that the assessee has not paid due taxes on the return of income. We find that the assessee is a non-filer and paid return in response to the notice u/s.148 of the Act, declaring total income of Rs.39,267/- which is below the taxable limit. There is no tax payable as the income earned. Hence, no advance tax/self- assessment tax is payable. In view of these facts, the dismissal of the appeal by the Ld. CIT(A) is not justified. Hence, the matter is remanded to the Ld.CIT(A) to admit the appeal and adjudicate the issue on merits. Asst. Year : 2016-17 - 2–
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. (SUCHITRA KAMBLE) VICE-PRESIDENT () Surat; Dated 30.01.2026 **mv
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु" अपील ( ( ) / The CIT(A)- ( ( 5. िवभागीय "ितिनिध अिधकरण अपीलीय आयकर /DR,ITAT, Surat, , , , , , 6. गाड! फाईल / / / Guard file. / आदेशानुसार/ BY ORDER,सहायक पंजीकार (Asstt.