MEHUL CHAMPAKBHAI PATEL,SURAT vs. NFAC, CURRENT JURISDICTION-ITO WARD 1, BARDOLI, CURRENT JURISDICTION- BARDOLI

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ITA 236/SRT/2025Status: HeardITAT Surat30 January 2026AY 2016-17Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee's declared income was below the taxable limit, no tax was payable, and hence the dismissal by the CIT(A) was unjustified. The matter was remanded to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed a return of income in response to a notice under Section 148, declaring a total income below the taxable limit. The CIT(A) summarily dismissed the appeal, holding that the assessee had not paid due taxes.

What were the issues?

Whether the CIT(A) was justified in summarily dismissing the appeal of a non-filer whose declared income was below the taxable limit.

Which sections of the Income-tax Act were involved?

Section 148,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 Rasesh Shah, AR
For Respondent: Shri Mukesh Jain, Sr. DR
Hearing: 21.01.2026Pronounced: 30.01.2026

[PAN : ARBPP5100A] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, AR Respondent by: Shri Mukesh Jain, Sr. DR Date of Hearing 21.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

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–

3.

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

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