DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT, SURAT vs. MUKESHKUMAR MANSUKHLAL SHAH, SURAT

Appellant by : Shri Ashish Modi, AR Respondent by: Shri Mukesh Jain, CIT. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

The captioned appeals have been filed by the Assessee against the separate orders of by the Ld. Commissioner of Income-Tax (Appeals), National Faceless with others Asst. Year : 2013-14 - 2– Appeal Centre (NFAC), Delhi (“the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Years 2010-11 and 2013-14 to 2019-20. Since the issues raise in all these appeals are common and identical, the same are being disposed of by this common order.

2. On perusal of the records, it is observed that the assessee was afforded adequate opportunities of hearing to furnish details, clarifications, and explanations to substantiate its claims in these appeals pertaining to the relevant assessment years. However, despite being granted sufficient opportunities, the assessee remained non- compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeals of the assessee. We further observe that the assessee also failed to submit any details or supporting evidence even before the Assessing Officer. During the course of hearing before us, the Ld. Counsel for the assessee prayed that, if one more opportunity is granted, the assessee would furnish all the necessary details, clarifications, and explanations before the revenue authorities. The Ld. Counsel, suo motu, agreed compensation to the Revenue amounting to Rs.25,000/- in each appeal. Considering the totality of the facts and in the interest of justice, we deem it appropriate to remand the matter to the file of the Assessing Officer for conducting the assessment de novo. The assessee is directed to submit all relevant bank statements, documents, and explanations before the Assessing Officer and to strictly comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.